(]@if o/~as :N"l{Jam Limited'

Of (jovt. ofI rutUL Vruferta~nn)

Corporate Office: pt Floor, 'B' Block, August KrantiBhawan, BhikajiCama Place, New Delhi- 110066.
Tel: +91 11 2673850553 , Fax +91 I 1 26738598; pramodkumar.sharma@rvnl.org
No. C/Policy/GST/2017/46 Dated: 13.12.2017

ALL EOs(Projects)/CPMs/GGM/GMs,
AGMs & DGMs/RVNL

Sub: Assessment of Impact of GST on running construction

contracts

1.0 Due to introduction of Goods and Services Tax (GST) Act w.e.f. 01.07.2017, the
ongoing contracts are now subject to change of tax regime from Excise Duty,
VAT/WCT, Service Tax etc to a combined Goods and Services Tax.
2.0 To work out the implication of GST in running construction contracts (non-metro
& Non-ADB funded) having base date prior to 01.07.2017 and also having
provision of clause 13.7 - 'Adjustments for Changes in Legislation' of Section-
6(GCC), the following procedure should be adopted;
2.1 The cost elements defined for each bill/schedule of BOQ in the RVNL SBD
(refer Annexure-2 to Section-?) , which are used for adjustment for changes in
cost to ascertain the value of different types of materials required in the works
directly or indirectly have been considered for working out the implication of
GST.
2.2 Since composition tax scheme in case of works contracts available prior to
GST regime was not in favour of big contractors and normally RVNL
contractors may not be opting for the same, as they have required setup and
machinery to maintain complete accountal of materials and services used in
the work to present to tax authorities of the concerned state, it was agreed to
consider output VAT liability for cost elements representing materials like
steel, cement, __ other non-ferrous materials, other materials components duly
considering 10% value addition (equal to the standard norm for profit of the
contractor). However, PIUs have to take undertaking from the contractor that
he had not opted for the composition scheme under State VAT for that
contract.
2.3 Accordingly, weightages of different cost elements for different bills/schedules
have been revised keeping fixed element as 5% and distributing 10% profit to
all elements i.e. increasing elements by 11.11%.
2.4 The entire component of 'Plant and machinery' required for the work, has been
considered on hiring basis and input service tax@15% and 'nil' output service
tax has been considered on the hiring charges in pre-GST regime.
2.5 Since diesel and petrol are not subject to GST, hence excise duty for this cost
element 'Fuel & Lubricants' remains unchanged. Therefore, at present there is
no implication of GST on this element.
2.6 PVC formulae for Electrical items like contact and catenary wires, galvanized
steel structures and traction power transformers and that for S& T cables are
not covered in the above bill wise cost element breakup given in Annexure-2
to Section-? and therefore supply cost of these materials will be deducted
from the relevant schedule and breakup of cost elements for these materials
has to be worked out separately considering fixed, labour, transport and
handling and particular material components as prescribed in the enclosed
sample calculations.
2.7 Since VAT rates for materials are different in different states, no standard
rates of GST implications can be worked out which will be applicable to all
RVNL contracts. Therefore, PIU has to work out GST implication based on a
sample calculation for each bill/schedule of their contract applying VAT rates
of a particular state applicable for that contract. In case contract jurisdiction
falls, in more than one state then. either separate IPC may be prepared for
works done in each state or schedule/bill wise amount of an IPC may be split
for different states.
2.8 On the basis of the above, schedule/bill wise implication of GST as %age on
gross schedule/bill value may be worked out and then should be applied to
the value of each schedule/bill in the IPC to work out additional/reduced tax
liability on account of GST. The total for all schedules and items mentioned in
sub-para 2.6 above shall give the total amount payable or to be deducted (if
amount is in negative figures) under GCC clause 13.7 on account of GST
implementation.
2.9 For 'other materials' cost element in the schedules, Excise and VAT rates
applicable to the following materials should be considered in the calculations;
stone aggregates/chips for Bill No. 1, 2A, 3, SA & 7A;
average of rates applicable to stone chips, fly ash bricks and ceramic
tiles for Bill no. 4A, 6, 9 & 10;
average of rates applicable to aluminum paint and plastic sheet for Bill
no. 28, 58 & 78;
printed circuit boards for Bill No. 11 (Group A); and
electrical insulators for Bill no. 16 to 33.
2.10 For 'other non-ferrous materials' cost element in the schedules, Excise and
VAT rates applicable to the following materials should be considered in the
calculations;
Copper wire for Bill No. 11 (Group A & C)
- Aluminum wire for Bill No. 16 to 33.
2.11 This methodology for adjustment of GST implications is provisional (till RVNL
gets more inputs on the issue either from Government or other sources) and
is applicable to the contracts having provision of clause 13.7 - 'Adjustments
for Changes in .Legislation' of Section-6(GCC). However, this methodology is
not applicable to the contractors who had opted for composition scheme of
VAT assessment (as in force prior to 01.07.2017) for the contract. Therefore,
PIUs should provide provisional relief to the contractors on submission of an
 undertaking on Non-Judicial stamp paper in the following format for each
IPC;
"I/We hereby undertake that I/We bad not opted for composition scheme
(available prior to 01.07.2017) of assessment under VAT Act of ....... State for
this contract.
I/We also undertake that theamount of price adjustment on account of GST being
paid to me/us is provisional and I/We shall be bound to refund the excess
amount, if any which was not otherwise payable to me/us after final assessment
ofGST implication by RVNL."
2.1 2 Most of the Electrical and S&T supply items are procured from RDSO
approved vendors and inspection certificates by Inspecting Agencies such as
RITES, RDSO are issued for a particular project. Hence, as per court
judgments only CST@ 2% has been considered instead of VAT for such
materials. In view of the above, separate tables for calculation with CST in
place of VAT have been prepared for S&T cables, traction power
transformers, galvanized steel structures and contact & catenary wires.
2.13 It has also been decided to settle the claims of the contractors for any other
material/equipment under any bill which was being procured from outside the
state specifically for the project and the same was not possible to be diverted
to any other work/project then BOO value of such materials/equipments
should be deducted from the bill amount of that schedule before applying the
compensation formulae for that schedule. The compensation for such material
shall be worked out using the table applicable to the schedule but replacing
VAT with CST@ 2%.
2.14 PI Us are advised to compensate for items mentioned in para 2.12 & 2.13
above, when the contractor submits proof of purchase of equipment and
materials from outside the state in which contract is being executed and also
submits a separate undertaking on Non-Judicial stamp paper as given
below:
"I/We hereby undertake that we have purchased [S&T cables, traction power
transformers, galvanized steel structures and contact · & catenary wires
and••••• ~materials/equipments]** for this particular project, from outside the state in
which the work-is being executed and no VAT was payable on such purchases prior to
implementation ofGST as they were covered under CST@ 2%."
**modify the contents as applicable.
2.15 Sample bill wise calculation sheet for implication of GST (considering UP VAT
rates and/or CST) are enclosed as Annexure-!. PIUs to fill up VAT rates
applicable to a particular contract to determine percentage implication of GST
on the gross amount of that bill/schedule in IPC.
2.16 For working out the overall percentage implication of GST on entire IPC
amount, the sample calculation sheet is enclosed as Annexure-11. PIUs are
supposed to fill the value of each schedule/bill as indicated therein to
determine overall implication of GST on the I PC amount.
2.17 Since the methodology is approved as provisional, passing of final bill and
release of Performance Bank Guarantee will only be done when this
 methodology is considered as final by both the parties i.e. RVNL and the
contractor and approved by the competent authority.
2.18 In view of the change in rate of GST on works contracts of non-metro projects
from 18% to 12% w.e.f. 22.8.2017, for the bills of such contracts which are
awarded with base date between 1.7.2017 to 21.8.2017, a reverse calculation
of 18% on the bills (Invoice) dated on or after 22.8.2017, should be done first
to arrive at the base cost, and then 12% GST on this base cost will be
charged/paid. This may also please be ensured.
2.19 A Separate record in Works Register of each contract may be maintained for
releasing payment under the proposed scheme.
3. 0 The implications has been worked out considering GST rate of 12% on .works
contracts and the calculations will required to be changed in case there is
change in applicable GST rates in future.
4.0 In construction contracts for AOB funded projects, where excise duty exemption
was available for materials being embedded into works and transferred to the
Employer. However, no exemption is now available after implementation of
GST. The bill/schedule wise calculation of GST implication for contracts of ADB
funded projects have been worked out considering 'nil' excise duty on steel,
cement, non-ferrous and other materials cost elements in the pre-GST regime.
4 .1 The sample calculations (for contracts where excise duty exemption was
applicable) is enclosed as Annexure-Ill.
4.2 For working out the overall percentage implication of GST on entire IPC
amount of such contracts, the sample calculatinon sheet is enclosed as
Annexure-IV.
5.0 For Metro construction contracts having base date prior to 01.07.2017, similar
methodology may be used for working out GST implication. Schedule/bill wise
calculations on lines of Annexure-! &II will be done for metro projects by
EO/Metro for adjustment of implications of GST considering applicable GST
rates on metro works.
6.0 Soft copies of MS-Excel workbooks for contracts of AOB and Non-AOB funded
projects are also being sent separately for ready reference.
7.0 This issues with the approval of CMO/RVNL.

~r
(P. K. Sharma) .
Group General Manager/Projects-11

Copyto:
1) Secy to CMD - for kind information of CMD please.
2) OF, OP, DO & OPE- for kind information please.
3) ED/C&P, EO/Structures, EO/Central, EO/Infra, ED/P/South, ED/Metro/Kolkata,
EO/F&A, EO/Elect, EO/S&T, EO/Mech, GGM/P, CGM/Lucknow, CGM/Kolkata
& CGM/Secunderabad - for kind information please.
4) All GMs/OGMs(Finance)
 Annexure I & II (GST Impact calculation for Non-ADB & Non-Metro Contract)

ANNEXURE-I

BILL WISE CALCULATION SHEET FOR ASSESSMENT OF IMPLICATION OF GST FOR NON-ADB & NON-METRO CONTRACT

Name ofthe Work

Contract Agreement No.

IPCNo.

State

Bill No.1, 2A, 3, SA & 7A

Pre-GST Tax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST Tax liability
Duty VAT Tax
Ill 121 131 141 fSf 161 171 !Sf• 191 1101 1111
l Fixed 15 5.5555 - 5.5555
2 Labour 15 16.6665 - - 16.6665
3 Steel 0 0.0000 12.5% 5.00% -
4 C ement 0 0.0000 12.5% 16.50% -
5 Plant MachineJY & Spares 20 22 .2220 15% 19.5870
6 Fuel and Lubricants 35 38.8885 38.8885

VAT for Stone aggregates/chips to

7 Other materials 15 16.6665 0% 5.00% 15.8729
be considered.

8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00% -

Total 100 100 96.5704 108.1588 8.1588%

Bill No.4B

Pre-GST Tax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST Tax liability
Duty VAT Tax
I Fixed 15 5.5555 5.5555
2 Labour 5 5.5555 5.5555
3 P. Way Steel !terns 75 83.3325 12.5% 5.00% 71.3477
4 Cement 0 0.0000 12.5% 16.50%
5 Plant Machinery & Spares 0 0.0000 - 15%
6 Fuel and Lubricants 5 5.5555 - 5.5555
7 Other materials 0 0.0000 12.5% 5.00%
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00%
Total 100 ~00 88.0142 98.5759 ·1.4241%

Bill No. 2C

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST T.u liability
Duty VAT Tax
l Fixed 15 5.5555 - 5.5555
2 Labour 5 5.5555 5.5555
3 Steel 75 83 .3325 12.5% 5.00% 71.3477
4 Cement 0 0.0000 12.5% 16.50%
5 Plant Machinery & Spares 0 0.0000 - 15%
6 Fuel and Lubricants 5 5.5555 - 5.5555
7 Other materials 0 0.0000 12.5% 5.00% -
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00%
Total 100 100 88.0142 98.5759 -1.4241%

Page loiS
 Annexure I & II {GST Impact calculation for Non-ADS & Non·Metro Contract)

Bill No. 4A. 6, 9 & 10

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12% GST Tax liability
Duty VAT Tax
l Fixed 15 5.5555 5.5555
2 Labour 25 27.7775 27.7775
3 Steel 20 22.2220 12.5% 5.00% - 19.0261
4 Cement 15 16.6665 12.5% 16.50% - 12.8610
5 Plant Machinery & Spares 0 0.0000 15%
6 Fuel and Lubricants 10 11.1110 11.1110

Average of VAT for stone chips, fly

7 Other materials 15 16.6665 8.33% 7.50% - 14.4195 ash bricks and ceramic tiles to be
considered

8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00% -

Total 100 100 90.7506 101.6407 1.6407%

Bill No. 28, 58 & 78

Pre-GST Tax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Senice Remarks
Breakup Breakup VaJue 12% GST Tn liability
Dutv VAT Tax
I Fixed 15 5.5555 - 5.5555
2 Labour 15 16.6665 16.6665 /
3 Steel 50 55.5550 12.5% 5.00% 47.5651
4 Cement 0 0 .0000 12.5% 16.50%
5 Plant Machinery & Spares 10 11.1110 15% 9.7935
6 Fuel and Lubricants 5 5.5555 - 5.5555

Average of VAT for Aluminium

7 Other materials 5 5.5555 12.5% 5.00% 4.7565 paint and plastic sheet to be
considered

8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00%

Total 100 100 89.8926 100.6797 0.6797%

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Output Service Remarks
Breakup Breakup Value J2%GST Tax liability
Duty VAT Tax
I Fixed 15 5.5555 - 5.5555
2 Labour 5 5.5555 - 5.5555
3 Steel 0 0 .0000 12.5% 5.00% -
4 Cement 75 83.3325 12.5% 16.50% 64.3048
5 Plant Machinery& Spares 0 0.0000 15%
6 Fuel and Lubricants 5 5.5555 5.5555
7 Other materials 0 0.0000 12.5% 5.00% - -
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00% - -
Total 100 100 80.9713 90.6879 -9.3121%

Bill No. 11 (Group AI

Pre-GSTTu
Original Revised Derived Basic Valuewilh Additional
S.No. Cost Element Remarks
Breakup Breakup Excise Output Service Value 12%GST Tax liability
Duty VAT Tax
I Fixed 15 5.5555 - 5.5555
2 Labour 5 5.5555 - 5.5555
3 Steel 35 38.8885 12.5% 5.00% 33.2956
4 Cement 0 0.0000 12.5% 16.50% -
5 Plant Machinery & Spares 0 0.0000 15%
6 Fuel and Lubricants 0 0.0000 -
VAT for printed circuit boards to
7 Other materials 5 5.5555 12.5% 5.00% - 4.7565
be considered
VAT for copper wire to be
8 Other Non Ferrous Metals 40 44.4440 12.5% 5.00% 38.0521
con::sidered
Total 100 100 87.2152 97.6810 ·2.3190%

Page 2of5
 Annexure I & II (GST Impact calculation for Non·ADB & Non·Mctro Contract)

Bill No. 11 (Group Bl- Signal Cables

Pre-GST Tax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12% GST Tax liability
Duty VAT Tax
1 Fixed 15 5.5555 - 5.5555
2 Labour I l.I I II 1.1111
3 Steel 0 0.0000 12.5% 5.00%
4 Cement 0 0.0000 12.5% 16.50% - -
5 Plant Machinery & Spares 0 0 .0000 15% -
6 Fuel and Lubricants 4 4.4444 4.4444
7 Other materials 0 0.0000 12.5% 5.00%
8 Other Non Ferrous Metals 0 0 .0000 12.5% 5.00% -
9 Cable material 80 88.8880 12.5% 5.00% 76.1042
Total 100 100 87.2152 97.6810 -2.3190%

Bill No. 11 (Group C)

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST Tax liability
Dutv VAT Tax
I rixed I5 5.5555 5.5555
2 Labour 5 5.5555 5.5555
3 Steel 35 38.8885 12.5% 5.00% - 33.2956
4 Cement 0 0 .0000 12.5% 16.50%
5 Plant Macltinerv & Spares 0 0 .0000 15%
6 F ucl and Lubricants 5 5.5555 5.5555
7 Other materials 0 0.0000 12.5% 5.00%
VAT for copper wire to be
8 Other Non Ferrous Metals 40 44.4440 12.5% 5.00% 38.0521
considered
Total IOO 100 88.0142 98.5759 -1.4241%

Bill No. 11 (Group D)

Pre-GSTTax
Original Revised Derived Basic Valuewitb Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST Tax liability
Duty VAT Tax
I Fixed 15 5.5555 5.5555
2 Labour 65 72.2215 72.2215
3 Steel 0 0.0000 12.5% 5.00%
4 Cement 10 11.1110 12.5% 16.50% 8.5740
5 Plant Machinery & Spares 0 0 .0000 15% -
6 Fuel and Lubricants 10 11.1110 11.1110
7 Other materials 0 0 .0000 12.5% 5.00%
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00%
Total 100 100 97.4620 109.1574 9.1574%

Bill No. 16 to 33 (Excluding catenary wire. transformers and galvanized steel structures)

Pr.,.GSTTax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12%GST Tax liability
Duty VAT Tax
1 Fixed 15 5.5555 - 5.5555
2 Labour 15 16.6665 - - 16.6665
3 Steel 20 22.2220 12.5% 5.00% 19.0261
4 Cement 10 11.1110 12.5% 16.50% 8.5740
5 Plant Machinery & Spares IO ll.Il!O - 15% 9.7935
6 Fuel and Lubricants 5 5.5555 5.5555

VAT for electrical insulators to be

7 Other materials 15 16.6665 12.5% 5.00% 14.2695
considered

VAT for Aluminium wire to be

8 Other Non Ferrous Metals 10 11.1110 12.5% 5.00% - 9.5130
considered
Total IOO 100 88.9536 99.6280 -0.3720%

Page 3of5
 Anne)(ure I & II (GST Impact calculation for Non-ADS & Non-Metro Contract)

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Output Senrice Remarks
Breakup Breakup Value 12% GST Tax liability
Dutv VAT Tax
I Fixed IS 5.5555 5.5555
2 L"bour 1 1.1111 1.1111
3 Steel 0 0.0000 12.5% 5.00% .
4 Cement 0 0.0000 12.5% 16.50% .
5 Plant Machinery & Spares I 1.1111 15% 0.9793
6 Fuel and Lubricants 3 3.3333 . 3.3333
7 Oilier materials 0 0.0000 12.5% 5.0()<)(, .
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00% .
9 Contact & Catenary wire 80 88.8880 12.5% 5.00% 76.1042
Total 100 100 87.0834 97.5334 ·2.4666%

Galvanized Steel Structures

Pre-CSTTax
Original Revised Derived Basic Value with Adclitional
S. No. Cost Element Excise Output Service Remal'"ks
Breakup Breakup Value 1Z%GST Tax liability
Dutv VAT Tax
l Fixed 15 5.5555 . . . 5.5555
2 Labour 2 2.2222 2.2222
3 Steel 0 0 .0000 12.5% 5.00%
4 Cement 0 0 .0000 12.5% 16.50%
5 Plant Machinery & Spares I 1.1111 15% 0.9793
6 Fuel and Lubricants 3 3.3333 3.3333
7 Other materials 0 0 .0000 12.5% 5.00%
8 Other Noo Ferrous Metals 0 0 .0000 12.5% 5.00%
9 Galvanized Steel Structures 79 87.7769 12.5% 5.00% . 75.1529
Total 100 100 87.2432 97.7124 ·2.2876%

Traction Power Transformer

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S.No. Cost Element Excise Output Service Remarks
Breakup Breakup Value 12% GST Tax liability
Dutv VAT Tax
l Fixed 15 5.5555 . 5.5555
2 Labour 2 2.2222 2.2222
3 Steel 0 0.0000 12.5% 5.00%
4 Cement 0 0 .0000 12.5% 16.50%
5 Plaut Machinery & Spares I 1.1111 . 15% 0.9793
6 Fuel and Lubricants 4 4.4444 4.4444
7 Other materials 0 0.0000 12.5% 5.00%
8 Other Non Ferrous Metals 0 0.0000 12.5% 5.00%

9 Traction Power Transformer 78 86.6658 12.5% 5.00% 74.2016

Total 100 100 87.4030 97.8914 ·2.1086%

Notes:
(1) Formula for Derived Basic Value of Cost Elements are as under;

a. For all cost elements except Fixed, labour, Fuel and lubricants and Plant Machinery & Spares [8] = ([41*(1.h0.1*[5])/((1+[5])*1.1*(1+[6])))
b. For cost element of Plant, machinery & Spares [8] = ([4]•(1.1+0.1*[7])/(1.1*[1+[7])))
c. For cost element ~f Fixed, labour, Fuel and lubricants Nil
d. For all cost elements at S. No.9 in tables for calculations wjth CST [81 = ([4]*(1.1+0.1*({5]+[6]+[5]*[6])1/((1+[51)*1.1*(1+[61)))

(2) For S&T table (bill· no. 11 8), Traction power transformers, Galvanised steel structures, Contact & Catenary wire, if imported from other states, CST @ 2% will be applied in lieu of VAT
and tables with CST calculatolns as &iven below shall be used to workout GST implication.

Bill No. 11 (Group B) -Signal Cables (Calculations with CST)

Pre-GSTTax
Original 'Revised Derived Basic Value with Additional
S.No. Cost Element Excise Se'rvice Remarks
Breakup Breakup CST Value IZ%GST Tax liability
Dutv Tax
I Fixed 15 5.5555 . 5.5555
2 Labour 1 1.1111 . 1.1111
3 Steel 0 0 .0000 12.5% 2% .
4 Cement 0 0.0000 12.5% 2%
5 Plant Machinery & Spares 0 0 .0000 15% .
6 Fuel and Lubricants 4 4.4444 . 4.4444

7 Other materials 0 0.0000 12.5% 2%

8 Other Non Ferrous Metals 0 0 .0000 12.5% 2%
9 Cable material
Total
. 80
100
88.8880
100
12.5% 2% 78.5010
89.6120 100.3654 0.3654%

Page 4of5
 Annexure I & It (GST Impact calculation for Non-ADB & Non-Metro Contract)

Contact & Catenary wire (Calculations with CST)

Pre-GST Tax
Original Revised Derived Basic Value with Additional
S. No. Cost Element Excise Service Remarks
Breakup Breakup CST Value l2%GST Tax liability
Duty Tax
I Fixed 15 5.5555 5.5555
2 Labour I 1.1111 - 1.1111
3 Steel 0 0.0000 12.5% 2% -
4 Cement 0 0.0000 12.5% 2%
5 Plant Machinery & Spares I 1.1111 15% 0.9793
6 Fuel and Lubricants 3 3.3333 3.3333
7 Other materials 0 0.0000 12.5% 2%
8 Other Non Ferrous Metals 0 0.0000 12.5% 2%
9 Contact & Catenary wire 80 88.8880 12.5% 2% - 78.5010
Total 100 100 89.4802 100.2178 0.2178%

Galvanized Steel Structures (Calculations with CST)

Pre-GSTTax
Original Revised Derived Basic Value with Additional
S.No. CO!ItEiemeot Excise Service Remarks
Breakup Breakup CST Value 12%GST Tax liability
Duty Tax
1 Fixed 15 5.5555 5.5555
2 Labour 2 2.2222 2.2222
3 Steel 0 0.0000 12.5% 2%
4 Cement 0 0.0000 12.5% 2",6
5 Plant Machinery & Soares I 1.1111 - 15% 0.9793
6 Fuel and Lubricants 3 3.3333 - 3.3333
7 Other materials 0 0.0000 12.5% 2%
8 Other Non Ferrous Metals 0 0.0000 12.5% 2%
9 Galvanized Steel Structures 79 87.7769 12.5% 2% 77.5197
Tom! 100 100 89.6100 100.3632 0.3632%

Traction Power Transformer (Calculations with CST)

Pre-GSTTax
Original Revised Derived Basic Value withAdditional
S.No. Cost Element Excise Service Remarks
Breakup Breakup CST Value 12%GST Tax liability
Duty Tax
1 Fixed 15 5.55 55 - 5.5555
2 Labour 2 2.2222 2.2222
3 Steel 0 0.0000 12.5% 2% -
4 Cement 0 0.0000 12.5% 2%
5 Plant Machinery & Soares 1 1.1111 15% 0.9793
6 Fuel and Lubricants 4 4 .4444 4.4444
7 Other materials 0 0.0000 12.5% 2%
8 Other Non Ferrous Metals 0 0.0000 12.5% 2%

9 Traction Power Transformer 78 86.6658 12.5% 2% 76.5385

Total 100 100 89.7399 100.5087 0.5087%

Page 5 of 5
 ANNEXURE-II

OVERALL GST IMPACT ASSESSMENT FOR NON-ADB & NON-METRO CONTRACT

Name of the Work

Contract Agreement No.

IPCNo.

State

Sch.No. Description of Schedule IPC amount (Rs.) GST Implication*** Extra GST Implication (Rs.)
(%)
1 Earthwork in formation 0.00
2A Bridge work (other than steel works) 0.00
Bridge work (steel items involving fabrication and erection) 0.00
28
2C Bridge work (supply of steel items) 0.00
3 Ballast Supply 0.00
4A P.way supply (other than steel items) 0.00
48 P.way supply (steel items) 0.00
SA permanent way linking installation works 0.00
SB permanent way linking supply and installation works 0.00
6 Buildings 0.00
7A Platform, Passe'lger Amenities and Miscellaneous Works : 0.00
Other than Steel items
78 Platform, Passenger Amenities and Miscellaneous Works : 0.00
Steel items \
8 Supply of Cement 0.00
9 Site Facility 0.00
10 Other Items of Work not covered in Bill No. 1 to 9 0.00
11 Group A Electronic Interlocking 0.00
11 Group B Cables 0 .00
11 Group C 0.00
11 Group D 0 .00
16000 RE-General 0.00
17000 Switching post building 0.00
19000 OHE-Ferrous other than steel structures and SPS 0.00
20000* OHE-Non Ferrous A 0.00
21000 OHE-Non Ferrous B 0.00
24000# TRACfiON SUB STATION 0.00
27000 TSS Spares 0.00
28000 Tools & plant (OHE& PSI) 0 .00
29000 SCADA 0.00
30000@ Common schedule of dHE/TSS 0.00
33000 General Services Electrical work 0.00
20000A Contact & Catenary wire 0.00
30000A Galvanized Steel Structures 0.00
24000A Traction Power Transformer 0.00
TOTAL 0.00 0.00

*** As calculated for particular bill/schedule of the contract in Annex-!.

* Excluding Contact & Catenary wire given below as 20000A
# Excluding Traction Power Transformer given below as 24000A
* Excluding Galvanized Steel Structures given below as 30000A

!overall GST Implication over gross IPC value ol

Annexure I & II (GST Impact calculation for Non-AD8 & Non-Metro Contract)