Exemption from payment of 1% labour welfare cess - which State Govt has granted it?

Under the BoCW Act of 1996, 1% labor welfare cess needs to be paid by builders engaged in construction activities. However, SEZ developers/units holding a valid SEZ license issued by the jurisdictional DC SEZs and who engage contractors to construct office premises must register under this Act. They can apply for and are entitled to avail exemption from the payment of said cess from the Central Government.

I would like to inquire whether any SEZ developer or unit in India that was granted such an exemption by the Central Government, based on the Central Government's direction, had the State Government waived the collection of such cess from that SEZ? If so, could you please inform me which State Government has granted it?

Only the Central Government is competent to grant exemption to any employer under Section 6 of the BOCW Cess Act from payment of 1% cess. This section reads as follows:

"6. Power to exempt.- Notwithstanding anything contained in this Act, the Central Government may, by notification in the Official Gazette, exempt any employer or class of employers in a State from the payment of cess payable under this Act where such cess is already levied and payable under any corresponding law in force in that State."

So far, no exemption from the 1% labor cess to SEZ units has been notified by the Central Government.