Date: 2026-05-08Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification to be published in Gazette of India for levy and collection of BOCW Cess at the rate of 1 per cent. under Section 100 (1) of Code on Social Security, 2020
**Summary of Ministry of Labour and Employment Notification (S.O. 2322(E))**
**Issuing Authority:** Ministry of Labour and Employment, Government of India.
**Notification Date:** May 8, 2026.
**Document Reference:** S.O. 2322(E); File No. Z-20012/09/2025-BOCW.
**Overview**
Under the powers granted by sub-section (1) of section 100 of the Code on Social Security, 2020 (36 of 2020), the Central Government has issued a notification regarding the imposition of a construction cess. This notification supersedes the previous notification of the erstwhile Ministry of Labour, number S.O. 2899, dated September 26, 1996.
**Key Provisions and Metrics**
* **Cess Rate:** The Central Government specifies a cess at the rate of one per cent (1%) of the total cost of construction.
* **Applicability:** The cess is applicable to costs incurred by an employer for building or any other construction work.
* **Effective Date:** This mandate is effective from the date of its publication in the Official Gazette, which is May 8, 2026.
**Administrative Information**
* **Signatory:** Ashutosh A.T. Pednekar, Joint Secretary.
* **Gazette Details:** Extraordinary Gazette, Part II—Section 3—Sub-section (ii), No. 2231.
* **Printing and Publication:**
* Uploaded by the Directorate of Printing, Government of India Press, Ring Road, Mayapuri, New Delhi-110064.
* Published by the Controller of Publications, Delhi-110054.
* Registration Number: D. L.-33004/99.
Key Entities Referenced
Code on Social Security, 2020: The primary legislation under which Section 100(1) empowers the Central Government to specify a cess on construction costs.
Ministry of Labour and Employment: The central ministry responsible for issuing this notification and overseeing the implementation of social security cesses.
Notification No. S.O. 2899 dated 26th September, 1996: The previous government notification that is superseded by this order to update the regulatory framework for construction cess.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-09052026-272359
CG-DxLx-xEG-I0D9H0x5x2x0 26-272359
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2231] नई ददल्ली, िुक्रवार, मई 8, 2026/विै ाख 18, 1948
No. 2231] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948
श्रम एव ंरोिगार मत्रं ालय
अजधसचू ना
नई ददल्ली, 8 मई, 2026
का.आ. 2322(अ).—केन्द्रीय सरकार, सामाजिक सुरक्षा संजहता, 2020 (2020 का 36) की धारा 100 की उप-धारा (1)
द्वारा प्रदत्त िजियों का प्रयोग करते हुए और भारत सरकार के तत्कालीन श्रम मंत्रालय की तारीख 26 जसतंबर, 1996 की अजधसूचना
संख्या का.आ. 2899, के अजधक्रमण म,ें व, रािपत्र में इस अजधसूचना के प्रकािन की तारीख से भवन जनमााण अथवा अन्द्य सजिमाणा
काया पर दकसी जनयोिा द्वारा दकए गए सजिमााण की लागत के एक प्रजतित की दर पर एक उपकर जवजनर्ददष्ट करती ह।ै
[फा. सं .ज़ेड-20012/09/2025-बीओसीडब्लल्यू]
आिुतोष ए. टी. पेडणेकर, संयुक्त सजचव
MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 8th May, 2026
S.O. 2322(E).—In exercise of the powers conferred by sub-section (1) of section 100 of the Code on Social
Security, 2020 (36 of 2020) and in supersession of the notification of Government of India in the erstwhile Ministry of
Labour number S.O. 2899, dated the 26th September, 1996, the Central Government hereby specifies a cess at the
rate of one per cent. of the cost of construction incurred by an employer on building or other construction work, with
effect from the date of publication of this notification in the Official Gazette.
[F. No. Z-20012/09/2025-BOCW]
ASHUTOSH A.T. PEDNEKAR, Jt. Secy.
3251 GI/2026
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.