PAYABLE CESS ON THE CONSTRUCTION WORKS
U/s 3(1) of the BOCWW Cess Act, 1996, every construction establishment has to pay Cess @1% on the cost of the construction:-
(a) Construction work in relation to his own residence if the total cost of such construction is 10 laks or above as defined U/s 2(j) of the B&OCWW(RE&CS) Act,1996.
(b) Construction establishment irrespective of the cost of Construction as defined U/s 2(d) of the B&OCWW(RE&CS) Act, 1996.