I want to know about the current scenario of ESIC applicability on construction work. Someone mentioned that ESIC is not applicable to construction work due to a recent order from the Supreme Court of India. This matter is unclear to me. Could someone please provide clarification? Additionally, someone sent messages in groups, and I do not understand their meaning. The message stated: "The absence of a breakup of the cost of construction will attract 25% and not 60% towards labor cost for ESI contributions."