07/02/2026

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Is GST To Be Included While Calculating Labour Cess?

Is GST To Be Included While Calculating Labour Cess?

GST is to be charged on cess and as such cess is not to be charged on GST. GST is to be calculated on the total amount of the cost of construction including the cess levied under the Cess Act. As a sequitur, cess cannot be levied or be payable on GST amount involved in a construction contract.

Soul of HRD in India

Soul of HRD in India – Reflections and Observations is a reflective and thought-provoking work that chronicles the evolution, philosophy, and practice of Human Resource Development (HRD) in India. The book is largely anchored in the experiential wisdom of Prof. T. V. Rao, one of the pioneers...

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