Applicability Of BOCW CESS 1996 TO RESIDENTIAL HOMES

kaybeyem@gmail.com
is the BOCW CESS 1996 applicable to residential houses in state of kerala?
if so who will be responsible for payment of the cess?
the contractor who did the construction or the owner of the house?
if the contractor is a quasi govt organisation doing low cost housing construction, is the cess still applicable to be paid by them?
harsika13
Dear Sir,
According to my knowdge Building Cost Above Rs 10 Lacks cess will applicable.
With Regards,
G.Suresh
boss2966
Dear Kaybeyem
If the residential building is constructed for the own use and its cost is within 10 lakhs, then the BOCW is not applicable.
But if the construction activities are carried out by the Contractor and the cost is more than Rs.10 lakhs, then obviously, the contractor must obtain the BOCW Registration and BOCWW Cess are also to be paid by the Contractor.
If the contractor is paying the cess, he will not and cannot make the payment from his pocket. He has to collect the same from the owner of the Residential building.
harsika13
Dear Sir,
i request you to please provide the minimum wage copy for the period of 2015-2016 for constraction Industry.
Regards,
G.Suresh
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