Section 3: Levy of Cess

The Building & Other Construction Workers’ Welfare Cess Rules, 1998Union territory Rules of Chandigarh · 1996

For the purpose of levy of cess under Sub-sec (1) of Sec. 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include— —cost of land;

—any compensation paid or payable to a worker or his kin under the Worker‘s Compensation Act, 1923.

Where this provision sits

Act	The Building & Other Construction Workers’ Welfare Cess Rules, 1998
Section	3
Marginal note	Levy of Cess
Jurisdiction	Union territory of Chandigarh
Status	In force as published by the source

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