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)?

To whom the Act is Applicable?

What is the present prescribed Cess collectable?

Who is liable to pay CESS and how it is collectable?

What does “building or other construction work” mean?

What is the definition of Establishment?

What is the definition of Employer?

What is the definition of Contractor?

Are the Establishments required to Register under the Act and what is the procedure?

What are the consequences of not depositing CESS as required under the Act?

What are the other formalities besides payment of CESS?