Construction welfare cess fixed at 1% of construction cost under the statutory welfare framework.
The Central Government specified a cess for the purposes of the Building and Other Construction Workers welfare framework at the rate of 1% of the cost of construction incurred by an employer under section 3 of the Building and Other Construction Workers Welfare Cess Act, 1996. The notification superseded an earlier notification and fixed the cess as a percentage of construction cost, establishing the contribution basis for the statutory welfare cess applicable to construction activity.