Exemption from payment of 1% labour welfare cess - which State Govt has granted it?

Under BoCW Act 1996 1% labour welfare cess needs to be paid by builders engaged in construction activities. However SEZ Developers/Units who are holding valid SEZ licence issued by jurisdictional DC SEZs who engages contractor to construct office premises has to register under this Act and can apply and is entitled to avail exemption from payment of said cess from Central Government. Hence, would like to know that if any SEZ Developer or unit in India was granted such exemption by C.Govt. based on Central Govt direction, the State Govt would have waived collection of such cess from that SEZ? If so may I know which State Govt has granted it?

Only Central Government is competent to grant exemption to any employer under section 6 of the BOCW Cess Act from payment of 1% cess. This Section reads as under:-
"6. Power to exempt.-Notwithstanding anything contained in this Act, the Central Government
may, by notification in the Official Gazette, exempt any employer or class of employers in a State
from the payment of cess payable under this Act where such cess is already levied and payable
under any corresponding law in force in that State."
So far, no exemption from 1% labour cess to SEZ units have been notified by the Central Government.