Is the BOCW CESS 1996 applicable to residential houses in the state of Kerala? If so, who will be responsible for the payment of the cess? Will it be the contractor who did the construction or the owner of the house?
If the contractor is a quasi-government organization involved in low-cost housing construction, is the cess still applicable to be paid by them?
From India, Palakkad
If the contractor is a quasi-government organization involved in low-cost housing construction, is the cess still applicable to be paid by them?
From India, Palakkad
Dear Sir, According to my knowdge Building Cost Above Rs 10 Lacks cess will applicable. With Regards, G.Suresh
From India, Bangalore
From India, Bangalore
Dear Kaybeyem,
If the residential building is constructed for the owner's use and its cost is within 10 lakhs, then the BOCW is not applicable. However, if the construction activities are carried out by the contractor and the cost is more than Rs. 10 lakhs, then obviously, the contractor must obtain the BOCW registration, and BOCWW cess is also to be paid by the contractor. If the contractor is paying the cess, he will not and cannot make the payment from his pocket. He has to collect the same from the owner of the residential building.
From India, Kumbakonam
If the residential building is constructed for the owner's use and its cost is within 10 lakhs, then the BOCW is not applicable. However, if the construction activities are carried out by the contractor and the cost is more than Rs. 10 lakhs, then obviously, the contractor must obtain the BOCW registration, and BOCWW cess is also to be paid by the contractor. If the contractor is paying the cess, he will not and cannot make the payment from his pocket. He has to collect the same from the owner of the residential building.
From India, Kumbakonam
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