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Dear Sir, The EPC contractor is construction a power plant. Contract has subcontract with RMC company to provide ready mix concrete within construction site. Construction site is registered under BOCW act.
Subcontractor installed batching plant inside the construction site, using construction power (chargeable basis) and already have obtained Labor license under labor commissioner office. Raw material aggregate supplied by Contractor. The Batching plant is operating within the construction site and the produced concrete are being used for this particular site.
Subcontractor not registered under Factory act also. Kindly suggest deduction of 1% under BOCW act is applicable to RMC company or not.
Subcontractor invoicing under HSN Code 38245010. Please suggest.

From India
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