BOCWW cess is payable only in respect of cost of construction and not on supply or erection scope of works

There has always been a lingering controversy on whether the Building and Other Construction Workers’ Welfare Cess (BOCWW Cess) will apply only to the cost of construction portion or will apply to the whole value of the contract. Against this backdrop, Economic Laws Practice (ELP)‘s Naresh Thacker, Partner and Alok Jain, Associate Partner in their article with Construction Week Online, share their views on the recent Supreme Court’s judgement in UPPTC & Anr. v. CG Power and Industrial Solutions & Anr. The authors discuss key aspects of the said judgement in the context of imposition of BOCWW Cess and how it will affect contractors working in the construction industry.

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