GST on Work Contracts

1 The Balance work quantities and amounts are to be calculated as on 01.07.2017 excluding pending bills including sub works if any.
2 The taxable input materials are to be identified eg. Bitumen, Cement, Steel
3 Tax payable for the materials is to be calculated which is ITC.
4 Net effect of GST is to be arrived.

The Calculations can be done as shown below: (MODEL FOR GUIDANCE) Rs in Lacs.

Taxable Inputs ( amount of Bitumen, Cement, Steel etc) Input Tax Credit
Balance
amount of
work as on
Sl. 01- 07- 2017 Cost of on
Name of Work Hire on Metal on Sand on Steel at on Cement
No. (excluding Metal labour Bitumen
Sand Steel Cement Bitumen charges of compone at (col.4x at(col.5x (col.6x at (col.7x
pending bills at (col.8x
machinery 5% 5%) 18%) 28%)
and including nt 18%
sub works)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
G.O.130

Widening and
strengthening of
existing Single lane to
1 Double lane road of 1961.66 1149.63 13.89 23.09 109.47 186.83 417.99 51.19 57.48 0.69 4.16 30.65 33.63
Deverkadra-Kothapally
road from Km.10/0 to
32/4 in Mahabubnagar
District
 G.O.129

Widening of Single lane

roads to Double lane
road to connecting
Mandal Head Quarters
2 to District Head
Quarters of R&B Cross
Road to Bijwar Road
from Km 0/0 to 1/0 in
Mahabubnagar District

Widening of Single lane

roads to Double lane
road to connecting
Mandal Head Quarters
to District Head
3 Quarters for 530 197.408 1.592 7.96 9.5719 43.01385 94.525 24.875
Development road
under Koilsagar
Project from Km. 14/2
to 23/0 in
Mahabubnagar
District.
 Widening of Single lane
roads to Double lane
road to connecting
Mandal Head Quarters
to District Head
4 Quarters for 128.695735 72.14816 1.74552 0 10.494939 11.433156 27.05556 5.8184
Amarchintha-Jaklair
Road from Km16/0 to
28/910 in
Mahabubnagar
District.

Widening of Single lane

roads to Double lane
road to connecting
Mandal Head Quarters
5 to District Head 316.4477 182.776 2.68 0 16.1135 31.5972 68.541 14.74
Quarters for
Nellikondi-Allipur
Road from Km.0/0 to
15/0 in Mahabubnagar
District.

G.O.99

Widening of Makthal-
6 Anugonda road from
Km.0/0 to 22/0 in
Mahabubnagar District
 Widening of Branch
7 road to Krishna from
Km 0/0 to 9/2 in
Mahabubnagar District

Improvements to
Krishna to Thangadi
road from Km 0/0 to
8 3/0 in (working reach
from Km 0/0 to 2/4)
road in Mahabubnagar
District under Krishna
Pushkaralu

Improvements to
Dandu - Mustipally
9 road from Km. 0/0 to
15/0 in Mahabubnagar
District

Emergency repairs of
(R&B) inspection
10 Bunglow at makthal in
Mahabubnagar District
( Under Krishna
Pushkaralu)

Emergency Repairs of
(R&B) Inspection
11 Bnglow at Krishna in
Mahabubnagar District
(Under Krishna
Pushkaralu)

MLA building
 Construction of
Residence cum Office
for Hon'ble MLA at
12 Makthal, Makthal
Constituency
Headquarters in
Mahabubnagar District

HLB's

Construction of HLB at
13 Km 2/0-2 of Makthal-
Anugonda road in
Mahabubnagar District

Construction of HLB at
14 11/2-4 of Dandu -
Mustipally road in
Mahabubnagar District

Construction of High
Level Bridge at Km
15 14/2-4 of Amarchintha
- Jaklair road in
mahabubnagar District

Construction of HLB at
Km 7/8-10 of
16 Nellikondi - Allipur
road in Mahabubnagar
District
Work Contracts

b works if any.

Input Tax Credit

Total ITC GST Net

(col 11 GST Impact
on Hire on labour +12 +13+ (col.3- (12%-ITC)
charges of componen 14+ 15+ Col.18)x (col.19-
machinery t 12%
16+ 17 col.18)

16 17 18 19 20

126.62 220.21 93.59

 Metal
Avg Rate of
Agreement Work done
Description Coef metal per Amount
Qty Qty cum
1 GSB 1.28 27050.27 0 973.7003906 33713738.84
2 WMM 1.32 38495.52 0 1011.308754 51388730.41
3 BC 1.471 4455.4 0 3564.600228 23361926.76
4 VCC(1:4:8) 0.9 700 0 1061.608889 668813.6
5 VCC M15 0.9 783.45 0 1226.608889 864888.0606
6 VRCC M20 0.9 2003.88 0 1287.608889 2322192.33
7 VRCC M30 0.9 100.8 0 1409.608796 127879.71
8 VRCC M35 0.9 1765.74 0 1409.608796 2240102.372
9 Rough stone revetment 1.2 177.88 0 419.1083333 89461.1884
Filter media 1.2 203.21 0 754 183864.408
6 25mm thick mawc 0.027429 991.8 0 24.35142857 662.4479138
25mm thick mawc 0.010286 991.8 0 74.74285714 762.4796473
114963023

Sand
Avg Rate of
Agreement Work done
Description Coef metal per Amount
Qty Qty cum
1 VCC(1:4:8) 0.45 700 0 576.61 181632.15
2 VCC M15 0.45 783.45 0 576.61 203285.297
3 VRCC M20 0.45 2003.88 0 576.61 519955.7611
4 VRCC M30 0.45 100.8 0 576.61 26155.0296
5 VRCC M35 0.45 1765.74 0 576.61 458164.5036
1389192.741

Steel

Agreement Work done Avg Rate of

Description Coef Amount
Qty in MT Qty metal per MT

1 HYSD CC ROAD 1.05 1.4 0 32000 47040

2 MS CC Road 1.05 6 0 39000 245700
HYSD Minor bridge
3 1.05 21.27 0 32000 714672
Substructure
4 HYSD Super structure 1.05 38.75 0 32000 1302000
2309412

Cement

Agreement Avg Rate of

Description Coef Amount
Qty metal per MT

1 VCC(1:4:8) 0.162 700 5750 652050

2 VCC M15 0.275 783.45 5750 1240331.925
3 VRCC M20 0.344 2003.88 5750 3963674.64
4 VRCC M30 0.407 100.8 5750 235704
5 VRCC M35 0.422 1765.74 5750 4284568.11
6 BC 0.022 4455.4 5750 570985.1694
10947313.84

Bitumen

Agreement Avg Rate of

Description Coef Amount
Qty metal per MT

1 Prime Coat 0.00007 148513.4 27693.81 287903.1317

2 Tack Coat 0.0002 148513.4 30324.64 900723.078
3 BC 0.127225 4455.4 30557.2 17321008.05
25mm thick mawc 0.005714 991.8 30557.2 173180.7483
25mm thick mawc 0.014286 991.8 30.557 432.9490371
4 18683248
5
6

Hire charges of machinery & Labour

Avg Rate of
Agreement Amount of Avg Labour
Description Coef Machinery
Qty Machinery rate per unit
per Cum
1 C&G 34.79 27332.2 950887.24 1300
2 EWE 197906 13 2572778.00 3.611
3 FE SIDE 34539.16 83.555 2885919.51 1.62
4 SUBGRADE SIDE 139956.43 90.1638 12619003.56 3.24
5 EWE OR 50 112.6875 5634.38 2.71
6 GSB 27050.27 140.31 3795423.38 13.482
7 WMM 38495.52 263.11 10128427.95 17.976
8 BC 4455.4 1048 4669259.20 34.39
9 VCC(1:4:8) 700 602.28 421596.00 351.35
10 VCC M15 783.45 519.08 406673.23 472.87
11 VRCC M20 SD 665.16 471.9416667 313916.72 58.68

12 VRCC M20 Curtain walls & 1338.72 519.1333333 694974.18 472.93

Body wall
13 VRCC M30 75.6 471.9416667 35678.79 58.68
14 VRCC M35 2683.43 471.9416667 1266422.43 61.38
15 Rough stone revetment 177.88 0.00
16 Scarifying 76378.32 5.8133 444010.09 0.82
17 PC 148513.4 1.372285714 203802.82 0.1856
18 TC 148513.4 1.558571429 231468.74 0.1856
19 HYSD TIE RODS 1.4 2971
20 MS 6 2437
 EWE PIPE CULVERT &
21 5217.89 13 67832.57 10.83
Bridges
22 Dismantling 208.03 284.52 59188.70 195.2
23 hume pipes 922.5 120
24 granular filling 1644.36 15.12 24862.72 227.36
25 RSR & apron 1072.22 382
26 filter media 203.21 3.8 772.20 267.2

41798532.39
 recorded
Agt qty qty

27050.27
38495.52
4455.4
700
783.45
2003.88
100.8
1765.74
177.88
203.21
991.8
991.8

700
783.45
2003.88
100.8
1765.74

1.4
6

21.27

38.75

700
 783.45
2003.88
100.8
1765.74
4455.4

148513.4
148513.4
4455.4
991.8
991.8

Amount of
labour

45227 34.79
714660.5556 197906
55953.4392 34539.16
453458.8332 139956.43
135.4166667 50
364691.7401 27050.27
691995.4675 38495.52
153216.7739 4455.4
245947.3333 700
370467.39 783.45
39033.806 665.16

633125.312 1338.72

4436.46 75.6
164717.8782 2683.43
0 177.88
62630.2224 76378.32
27564.08704 148513.4
27564.08704 148513.4
4159.4 1.4
14622 6
56505.40046 5217.89

40607.456 208.03
110700 922.5
373861.6896 1644.36
409588.04 1072.22
54297.712 203.21

5119167.5
 Metal
Avg Rate of
Agreement
Description Coef metal per Amount
Qty cum
1 GSB 1.28 27050.27 973.7003906 33713738.84
2 WMM 1.32 38495.52 1011.308754 51388730.41
3 BC 1.471 4455.4 3564.600228 23361926.76
4 VCC(1:4:8) 0.9 700 1061.608889 668813.6
5 VCC M15 0.9 783.45 1226.608889 864888.0606
6 VRCC M20 0.9 2003.88 1287.608889 2322192.33
7 VRCC M30 0.9 100.8 1409.608796 127879.71
8 VRCC M35 0.9 1765.74 1409.608796 2240102.372
9 Rough stone revetment 1.2 177.88 419.1083333 89461.1884
Filter media 1.2 203.21 754 183864.408
6 25mm thick mawc 0.027429 991.8 24.35142857 662.4479138
25mm thick mawc 0.010286 991.8 74.74285714 762.4796473
114963022.6

Sand
Avg Rate of
Agreement
Description Coef metal per Amount
Qty cum
1 VCC(1:4:8) 0.45 700 576.61 181632.15
2 VCC M15 0.45 783.45 576.61 203285.297
3 VRCC M20 0.45 2003.88 576.61 519955.7611
4 VRCC M30 0.45 100.8 576.61 26155.0296
5 VRCC M35 0.45 1765.74 576.61 458164.5036
1389192.741

Steel

Agreement Avg Rate of

Description Coef Amount
Qty in MT metal per MT

1 HYSD CC ROAD 1.05 1.4 32000 47040

2 MS CC Road 1.05 6 39000 245700
HYSD Minor bridge
3 1.05 21.27 32000 714672
Substructure
4 HYSD Super structure 1.05 38.75 32000 1302000
2309412

Cement

Agreement Avg Rate of

Description Coef Amount
Qty metal per MT

1 VCC(1:4:8) 0.162 700 5750 652050

2 VCC M15 0.275 783.45 5750 1240331.925
3 VRCC M20 0.344 2003.88 5750 3963674.64
4 VRCC M30 0.407 100.8 5750 235704
5 VRCC M35 0.422 1765.74 5750 4284568.11
6 BC 0.022 4455.4 5750 570985.1694
10947313.84

Bitumen

Agreement Avg Rate of

Description Coef Amount
Qty metal per MT

1 Prime Coat 0.00007 148513.4 27693.81 287903.1317

2 Tack Coat 0.0002 148513.4 30324.64 900723.078
3 BC 0.127225 4455.4 30557.2 17321008.05
25mm thick mawc 0.005714 991.8 30557.2 173180.7483
25mm thick mawc 0.014286 991.8 30.557 432.9490371
4 18683247.96
5
6

Hire charges of machinery & Labour

Avg Rate of
Agreement Amount of Avg Labour rate Amount of
Description Coef Machinery
Qty Machinery per unit labour
per Cum
1 C&G 0 27332.2 0.00 1300 0
2 EWE 197906 13 2572778.00 3.611 714660.556
3 FE SIDE 34539.16 83.555 2885919.51 1.62 55953.4392
4 SUBGRADE SIDE 139956.43 90.1638 12619003.56 3.24 453458.833
5 EWE OR 50 112.6875 5634.38 2.71 135.416667
6 GSB 27050.27 140.31 3795423.38 13.482 364691.74
7 WMM 38495.52 263.11 10128427.95 17.976 691995.468
8 BC 4455.4 1048 4669259.20 34.3890052356 153216.774
9 VCC(1:4:8) 700 602.28 421596.00 351.353333333 245947.333
10 VCC M15 783.45 519.08 406673.23 472.87 370467.39
11 VRCC M20 SD 665.16 471.9416667 313916.72 58.68 39033.806

12 VRCC M20 Curtain walls & 1338.72 519.1333333 694974.18 472.93 633125.312
Body wall
13 VRCC M30 75.6 471.9416667 35678.79 58.68 4436.46
14 VRCC M35 2683.43 471.9416667 1266422.43 61.38 164717.878
15 Rough stone revetment 177.88 0.00 0
16 Scarifying 76378.32 5.8133 444010.09 0.82 62630.2224
17 PC 148513.4 1.372285714 203802.82 0.1856 27564.087
18 TC 148513.4 1.558571429 231468.74 0.1856 27564.087
19 HYSD TIE RODS 1.4 2971 4159.4
20 MS 6 2437 14622
 EWE PIPE CULVERT &
21 5217.89 13 67832.57 10.8291666667 56505.4005
Bridges
22 Dismantling 208.03 284.52 59188.70 195.2 40607.456
23 hume pipes 922.5 120 110700
24 granular filling 1644.36 15.12 24862.72 227.36 373861.69
25 RSR & apron 1072.22 382 409588.04
26 filter media 203.21 3.8 772.20 267.2 54297.712
40847645.16 5073940.5
 %age on recorded
9.95 agt qty pending GSt
Ecv qty

Metal 49.6 493.52 60% 40% 197.408

sand 0.8 7.96 80% 20% 1.592
Steel 0.8 7.96 0% 100% 7.96
cement 4.81 47.8595 80% 20% 9.5719
bitumen 7.86 78.207 45% 55% 43.01385
machinary 19 189.05 50% 50% 94.525
Labour 5 49.75 50% 50% 24.875

previously paid 465 378.94575 843.94575

970.537613
balance amount of 530
work
 recorded
agt qty qty
 %age on recorded pending
14.546 agt qty GSt
Ecv qty
Metal 49.6 721.4816 90% 10% 72.14816
sand 0.8 11.6368 85% 15% 1.74552
Steel 1.3 18.9098 100% 0% 0
cement 4.81 69.96626 85% 15% 10.49494
bitumen 7.86 114.3316 90% 10% 11.43316
machinar 18.6 270.5556 90% 10% 27.05556
y
Labour 4 58.184 90% 10% 5.8184

previously paid 1137 128.6957 1265.696

1455.55
balance amount of 317.6
work
100.0155
 %age on recorded pending
6.7 agt qty GSt
Ecv qty
Metal 49.6 332.32 45% 55% 182.776
sand 0.8 5.36 50% 50% 2.68
Steel 0 0 0% 100% 0
cement 4.81 32.227 50% 50% 16.1135
bitumen 7.86 52.662 40% 60% 31.5972
machinar 18.6 124.62 45% 55% 68.541
y
Labour 4 26.8 45% 55% 14.74

previously paid 0 316.4477 316.4477

363.9149
balance amount of 306
work