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I have been using Apex right now to parse the CSV and I am being thrown with CPU time limit error when there are more number of records. Hence, I am planning to move towards LWC JS as the CSV file is being collected in the LWC. My question is, will the JS count towards the CPU time limit and heap size issues? Because I could not find the explicit mention of the same in Docs.

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No, it does not. JavaScript executes on the client side and is not subject to governor limits as such - although any interactions you perform against the server are.

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  • In addition to above answer, remember there are still limits which apply to LWC for example max file size for js file is 128 KB.
    – Elijah
    Commented Apr 1, 2023 at 6:29
  • The above comment on file size clearly has nothing to do with CPU and heap size limits, the only limits the OP asked about, but is covered here.
    – Phil W
    Commented Apr 1, 2023 at 9:19
  • To expand on David's last point, data sent to the server as parameters does contribute to heap size, and the time spent in executing the call on the server contributes to CPU time. However these are per call, not accumulative across all calls from the LWC to the server.
    – Phil W
    Commented Apr 1, 2023 at 9:22

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