Welfare cess on construction activity specified at one per cent under social security law, replacing the earlier notification. The Central Government specifies a welfare cess on building or other construction work under section 100(1) of the Code on Social Security, 2020. The cess is fixed at one per cent of the cost of construction incurred by an employer and operates from the date of publication in the Official Gazette. The notification supersedes the earlier Government of India notification relating to the same cess on construction activity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Welfare cess on construction activity specified at one per cent under social security law, replacing the earlier notification.
The Central Government specifies a welfare cess on building or other construction work under section 100(1) of the Code on Social Security, 2020. The cess is fixed at one per cent of the cost of construction incurred by an employer and operates from the date of publication in the Official Gazette. The notification supersedes the earlier Government of India notification relating to the same cess on construction activity.
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