Labour cess is to be calculated on base amount or inclusive of GST - BOWC act 1996

aca.krishna
Contract Value is Rs.16,80,000.00 inclusive of GST 12% (Rs.1,80,000).
Labour cess is to be calculated on base amount or inclusive of GST.
Pls clarify.
debora-sumopayroll
No.
The charging of GST is by Central and State Governments. Where as labour cess is charged by Labour department and generally used for welfare of labour.
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