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    <title>Specification of welfare cess on construction activities under Section 100(1) of the Code on Social Security, 2020</title>
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    <description>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.</description>
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      <description>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.</description>
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