Notification/Circular No. S.O. 2322(E) dated May 08, 2026
Applicable Act/Rule: Code on Social Security, 2020
Applicable Section/Rule: Section 100(1)
Effective Date: May 08, 2026
Ministry of Labour and Employment issued a notification specifying cess on the cost of construction incurred by an employer on building or other construction work. The notification has been issued in supersession of notification number S.O. 2899 dated September 26, 1996 issued by the erstwhile Ministry of Labour.
The notification specifies that a cess shall be levied at the rate of one per cent of the cost of construction incurred by an employer on building or other construction work. The notification applies to employers undertaking building or other construction work under the provisions of the Code on Social Security, 2020.
“the Central Government hereby specifies a cess at the rate of one per cent. of the cost of construction incurred by an employer on building or other construction work, with effect from the date of publication of this notification in the Official Gazette.”
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