An Act to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers’ Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
(1) It extends to the whole of India.
(2) It shall be deemed to have come into force on the 3rd day of November, 1995.
There shall be levied and collected a cess for the purposes of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (27 of 1996), at the rate of one percent of the cost of construction incurred by an employer.
The cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include:
i. cost of land
ii. any compensation paid or payable to a worker or his kin under the Workmen’s Compensation Act, 1923
It also does not include an individual carrying out building or contraction work in relation to his own residence where the total cost of such construction not being more than rupees ten lakhs.
The proceed from the cess shall be deposited to the West Bengal Building and Other Construction Workers‘ Welfare Fund which shall be applied for meeting the expenses towards various welfare activities for the construction workers’ registered as beneficiaries under Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
I have read and understood the provisions of the Act & Rules framed under BOCW Welfare Cess Act & Rules along with the main Act - BOCW(RE&CS) Act & its Rules and I declare that I shall abide by the provisions of those Act(s) & Rule(s) whereever applicable.
