Building and Other Construction Workers’ Welfare Cess Act,1996
6. POWER TO EXEMPT. –
Notwithstanding anything contained in this Act, the Central Government may, by notification in the Official Gazette, exempt any employer or class employers in a State from the payment of cess payable under this Act where such cess is already levied and payable under corresponding law in force in that State.
Building and Other Construction Workers’ Welfare Cess Act,1996