Understanding BOCW Cess: Is It Based on Construction or Total Project Cost?

I am currently working on a hydropower project and I am interested in learning about the BOCW Cess Act. Could you please clarify whether the BOCW cess of 1% is calculated based on the construction cost or the total cost of the project? Additionally, I would like to know if plant and machinery costs are included in the construction cost.

Could you also provide me with a PowerPoint presentation (ppt) or a PDF file on the BOCW Act?

Thank you.

Regards,
Guddu

BOCW Cess is at 1% on labor wages only, not on the construction cost or the project cost. These two components include the value of raw materials, etc. An appeal in the Hon'ble Supreme Court is pending, challenging the order of the Hon'ble High Court of Delhi, which stated that "Construction Cost" should be the basis for calculating the BOCW Cess.

Regards,
HB.