Company "B" undertakes construction work from company "A"
Company "A" gives amount to company "B" for execution of said work.
Company "B" executes such work through sub-contractors. In work execution process, company "A" does not interfere/decide any thing and work is executed by sub-contractor solely under supervision direction of company "B"
The most peculier thing is this that after completion, the work (assets) is owned by company "B". So the amount given by company "A" is kind of a contribution.
Question: in the above example, who is the "Employer liable to pay BOCW cess"?

From India, Raipur

HR Consultant
Building and Other Construction Workers (BOCW) welfare cess is not collected on the basis of the daily wage of a BOC worker. The BOCW (Regulation of Employment and Conditions of Services) Act, 1996 provides for social security and welfare of BOCW. For the above said purposes, a cess is levied and collected at the rate of 1% of the cost of construction by the State Governments/UT Administrations under the Building and Other Construction Workers’ welfare cess Act, 1996.

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