Does Installing Air Conditioners in New Projects Fall Under the BOCW Act? Seeking Clarification

Whether the installation of air conditioners in the newly constructing project comes under the BOCW Act or not is a question. As per the definition of the BOCW Act, electric work comes under the purview of the act, but whether the installation of HVAC, including the cost of the air conditioners, is liable for Cess is not mentioned anywhere.

Can anyone clarify and provide a judgment to support this viewpoint?

Dear Tonyvema,

Please confirm what type of air conditioning (AC) it was. Was it central AC, split AC, or Window AC? The latter two are portable, whereas the first one is immovable and part of the property itself.

Suppose you provide a high-capacity DG set as a part of the property. Will you include it in the cess?

Thanks,

Dinesh Divekar

Sir,

The AC is centralized AHU, i.e., air handling unit, to be used for the whole plant, including offices and processes. This is, of course, immovable property, but its installation is a labor-intensive process.

Regards