Labour Cess applicable on cost of construction without GSt or gross cost, Other Topics

[Sangeeta Garg]

My client got a house constructed in Vasant Vihar. He is seeking a CA certiifcate to pay labour cess. In my view he should pay it on cost of construction plus other items i.e lift, solar etc. but not on GSt . Rate is @1%. He may add gst on solar etc. but not on cost of construction. Further he has to pay it directly as per contractor this has nothing to do with him as this is assessment now.

Client is not registered under GSt. Kindly advise.