As of now, Tunneling Industry would come under the Building and Other Construction Workers ( Regulation of Employment and Conditions of Service ) Act,1996. After the coming into force of the new Labor Codes w.e.f 01-04-2021, it would be coming under the Occupational Safety, Health and Working Conditions Code,2020 in respect of working conditions of the employees and other Codes depending on the applicability of the subject-matters therewith dealt in.