Is Land Filling Covered by the BOCW Act and Does It Require CESS Payment?

Dear Seniors,

Is land filling activity a part of the BOCW Act? Is CESS required to be paid on that? It is a pre-project activity to prepare the land and level it; land filling activity has to be done. Does it come under the BOCW Act?

Thank you.

Dear Seniors,

Is land filling activity a part of the BOCW Act? CESS has to be paid on that. Land filling activity is a pre-project activity.

This is a civil activity related to project work. Hence, BOCW Cess is applicable to such jobs as well.

According to the BOCW Act and its provisions, Cess is applicable to all civil construction jobs, excluding land insurance if already paid.

Dear Seniors,

Please note that, as per the definition of the Act, nowhere has it been mentioned. For land filling activity, generally, we have to pay CESS to the Forest Department for cutting and removal of soil. It is not a civil or landscaping activity. People may or may not start the civil activity on it.

Please advise.