Section 3 in The Building And Other Construction Workers' Welfare Cess Rules, 1998
3. Levy of cess
.-For the purpose of levy of cess under sub-section (1) of section 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include--cost of land;-any compensation paid or payable to a worker or his kin under the Workmen 's Compensation Act, 1923.
