Section 247(2) in The Building And Other Construction Workers '(Regulation Of Employment And Conditions Of Service) Central Rules, 1998
(2)In arriving at the prices of items referred to in sub-rule (1), the following shall not be taken into consideration as expenditure, namely:-(a)the rent for the land and building of such canteen;(b)the depreciation and maintenance charges for the building and equipment provided in such canteen;(c)the cost of purchase, repairs and replacement of equipments including furniture, crockery, cutlery, utensils and uniforms provided to the employees of such canteen;(d)the water charges and other charges incurred for lighting and ventilation of such canteen; and(e)the interest on the amounts spent for providing and maintaining furniture and other equipment for such canteen.