If Labour welfare cess in Karnataka is applicable to interior works, HVAC works, Electrification works?

Hi. Can someone confirm if Labour welfare cess in Karnataka is applicable to interior works, HVAC works, Electrification works done in a factory building. If yes, please help with corresponding notification. Also, clarify if this is applicable on entire work value or only labour portion.

Note that Labour welfare Cess for building construction work is already paid.

Dear Sir, Did you get any answer to this question?
We have leased an office in an IT park and got the interiors done by a contractor who did not mention anything about the BOCW cess, so we were unaware. Now department has asked us to pay cess with fine after 3-4 years. So would like to know if this cess is valid for interiors and HVAC work which doesn't involve any civil work.