Is Labour Welfare Cess in Karnataka Applied to Interior, HVAC, and Electrification Work in Factories?

Hi. Can someone confirm if the Labour Welfare Cess in Karnataka is applicable to interior works, HVAC works, and electrification works done in a factory building? If yes, please help with the corresponding notification. Also, clarify if this is applicable to the entire work value or only the labor portion.

Note that the Labour Welfare Cess for building construction work has already been paid.

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