Labour Cess - Please let me know is GST applicable on Labour Cess (need legal proof)

Dear All, Please let me know is GST applicable on Labour Cess? If anyone have legal proof please send.
16th February 2019 From India

Pl.read discussion on the subject here in this link.
https://www.caclubindia.com/forum/gs...ess-449823.asp
https://www.taxmanagementindia.com/w....asp?ID=111280
Also a material on this issue is attached for your ready ref.
16th February 2019 From India, Bangalore

Attached Files (Download Requires Membership)

GST ON Labour Cess(construction works).docx (17.8 KB, 221 views)

Kindly let me know about total construction cost for computation of labour cess. Is labour cess is being calculated on total construction cost including all taxes or excluding taxes.
6th September 2021 From India, Jammu