Supreme Court affirms that BOCW cess is not payable for supply of goods
The Supreme Court of India, on the 12th of May held that The Building and Other Constructions Workers (BOCW) Cess is not payable in respect of supply of goods. In Uttar Pradesh Power Transmission Corporation Ltd. and Anr. Vs. CG Power and Industrial Solutions Limited and Anr.[1] held that a contract that was for the