FAQs - NGO sector/Charitable Trusts/Charitable Societies
BUILDING CONSTRUCTION WORKERS CESS ACT,1996
What is Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and Building and Other Construction Workers Welfare Cess Act, 1996, (Cess Act)?
The construction industry in India is witnessing a rapid development owing to needs of better public infrastructure, commercial space, need of more nu...Read More
To whom the Act is Applicable?
The Act applies to every ‘establishment’ employing ten or more than ten ‘building workers’ in any ‘building or other con...Read More
What is the present prescribed Cess collectable?
The Act prescribes payment of cess of 1% of the cost of construction by the employer. Cost of construction shall include all expenditure incurred by ...Read More
Who is liable to pay CESS and how it is collectable?
Liability to pay cess would be that of employer. The employer in relation to an establishment would mean the owner thereof and would inclu...Read More
What does “building or other construction work” mean?
“Building or other construction work” means the construction, alteration, repairs, maintenance or demolition of or in relation to, buildin...Read More
What is the definition of Establishment?
Establishment means any establishment belonging to, or under the control of, Government, by body corporate or firm, an individual or association or ot...Read More
What is the definition of Employer?
“Employer”, in relation to an establishment, means the owner thereof, and includes,- (i) in relation to a building or other constru...Read More
What is the definition of Contractor?
Contractor” means a person who undertakes to produce a given result for any establishment, other than a mere supply of goods or articles of manu...Read More
Are the Establishments required to Register under the Act and what is the procedure?
Every employer shall, in relation to an establishment to which this Act applies on its commencement, within period of sixty days from such commence...Read More
What are the consequences of not depositing CESS as required under the Act?
If any employer fails to pay any amount of cess payable within the time specified in the order of assessment, such employer shall be required to...Read More
What are the other formalities besides payment of CESS?
Every employer who is carrying on the building or other construction work is to furnish a return to an officer or authority prescribed by the Go...Read More