BUILDING AND OTHER CONSTRUCTION WORKERS ACT 1996

(j) "establishment" means any establishment belonging to, or under the

control of, Government, by body corporate or firm, an individual or association
or other body individuals which or who employs building workers in any
building or other construction work; and includes an establishment belonging
to a contractor, but does not include an individual who employs such workers
in any building or construction work in the relation to his own residence the
total cost of such construction not being more than rupees ten lakhs;
We fall within the definition of the establishment and hence we need to
register our organization under section 7 of this act.
2 percent on cost of construction cost is collected by the central government
through the local and state government in that the employer has to file the
returns of the cess