Labour Cess, Other Topics

[Saurabh Patel]

Please let me know the labour cess deducted on 1% Basic Amount or 1% of Gross (Inclusive GST Amount)

Ex My Invoice Basic Balue is 100000+ GST is Rs:- 18000, Gross Value is 118000.

Labour Cess deducted from my invoice is 1000 or 1180.

Posts / Replies

[KASTURI SETHI]

In my view, labour cess (1 %) is leviable on the cost of construction. It is available on google.

[DR.MARIAPPAN GOVINDARAJAN]

For what purpose Labour Cess is recovered?