BOCW CESS IS APPLICABLE ON LABOUR SUPPLY IN GOVT. DEPARTMENT

HI

my client is a central government entity engaging contract labour for Repair , maintenance , running of generator, house keeping, security, and multiple works.

Is BOCW Cess is applicable on above all.
please advice.

None of the above services is part of BOCW Act, It will be part of the CLRA Act only.

The work of repair , maintenance , running of generator, house keeping, security, and multiple works does not fall under B&OCW act, as such no payment of cess is required.

The BOCW Act & Cess payble is applicable to work of construction. But act doesn't applicable to a Factory or Mines even though some construction is carrying out in the premises.