BOCW Cess Act did not cover supply contracts: Bombay High Court

GE T and D India Ltd Vs Union of India (Bombay High Court)

Introduction: In a significant ruling, the Bombay High Court has upheld GE T and D India Ltd’s claim against the Union of India, stating that the Building and Other Construction Worker’s Welfare Cess Act 1996 (BOCW Cess Act) does not cover supply contracts. The court thus allowed the refund of the BOCW cess that had been charged on the supply part of the contract.

Analysis: The case was bas

Please become a Premium member. If you are already a Premium member, login here to access the full content.