Section 6
Power to exempt.
The Building and Other Construction Workers Welfare Cess Act, 1996
About this Act
An Act to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
Notwithstanding anything contained in this Act, the Central Government may,
by notification in the Official Gazette, exempt any employer or class of employers in a State from the
payment of cess payable under this Act where such cess is already levied and payable under any
corresponding law in force in that State.