LABOUR CESS
Labour cess @ 1% shall be deducted on the bills, payable to the contractor / executing agencies for the works covered by definition of buildings or other construction work as amended in G.O.Ms.No.57 LET & F(Labour-II), Dated: 26.06.2007.
I&CAD Department has issued Government Memo.No.636/Reforms-A1/2008, Dated: 08.06.2011 duly instructing to make 1% provision in the estimates for the work paid from 26.06.2007 wherever Agreements do not contain the clause relating to the condition of Building and other Constructions Workers Welfare Cess Act 1996 and the works continues for beyond twelve months and involves engagement of (10) workers and more.