GST on Labour cess collection charges

Snehal Prakash Bangar (kharghar) (5 Points)

10 August 2019  
As per Labour Cess rule (point no 5- transfer of proceeds to board) an entity can claim or deduct not more than 1% of cess paid to board while making payment to board.

In absence of any expense to be set off against such collection charges, whether such collection charges are liable for GST
If yes then How it will be treated in the books