Dear Shri. Bhaskar ji,
Greetings of the day!
I would like to correct you with due respect to you Sir. The Cess under the BOCW Act is payable by the Principal Employer and not by Contractor(s).
This is because:
i. the assessment of cess is done on the basis of total construction cost (excluding land cost and compensation paid / payable under WC) and not on the basis of contractors billing.
ii. the information to be furnished to the assessment officer in 'Form I' is done by the Principal Employer and not by Contractor(s). The assessment order is passed on the basis of this information in 'Form I'.
However, the Principal Employer can make recovery of the cess amount from contractor's billing if it is provided in the agreement signed by both the parties. It is totally a separate issue.
I do not know if Gujarat Govt. has laid down different procedure to collect the cess.
Comments from you and other members are welcome.
Thanks and regards.
Keshav Korgaonkar
Shantadurgaent.com,Insurance Advisors,Corporate Advisors,Legal Advise,Wage and salary,Shantadurgaent.com,Labour Compliance Audit,SSI registration,NOC from