Estimation of various Works as per SoR 2022 incorporating GST @ 18% and

Invitation of Tenders

Let the total estimated Cost (based on SSR 2022) = W

Estimated Cost without GST (Base Cost) = W/f
Where f = GST factor and f = 1.1405 when GST = 12%, CP = 15%
Therefore, Estimated Cost without any GST (Base Cost), Z = W/1.1405
Depreciation on Account of costs worked out on previous years received bids @ 6%
Net Estimated Cost = Z x f/f´ = Z x 1.1405/1.2127
Where f´ = GST factor and f´ = 1.2127 when GST = 18%, CP = 15%
Net Estimated Cost = Z/1.0633 (or Net Estimated Cost = 0.94 x Z)
Therefore, Net Estimated Cost without GST (Base Cost) = Z/1.0633
GST Amount (GST rate @ 18%) = Z/1.0633 x 0.2127 = 0.20 x Z
Total Cost = Base Cost + GST Amount
= Z/1.0633 + Z/1.0633 x 0.2127
=Z/1.0633 x (1 + 0.2127) = 1.2127 x Z/1.0633
= 1.1405 x Z = 1.1405 x W/1.1405 = W
Thus, Total Cost = W

Illustration:

Name of Work:- Improvement/Upgradation of xxxxx by way of 75 mm thick WMM, 50 mm thick Bituminous Macdam
and 25 mm thick Seal Coat including 6 mm thick Seal Coat. (Machine Mix laid with Paver)

S. Rate as per Amount

Description of Item Unit Qty
No. SoR 2022 (Lakhs)

1 Providing, laying, spreading and compacting 75 mm thick graded stone

aggregate (size range 53 mm to 0.075 mm ) to wet mix macadam
(WMM) specification including premixing the material with water at
OMC in mechanical mix plant, carriage of mixed material by tipper to
site, for all leads & lifts, laying in uniform layers with mechanical paver Cum 281.25 1885.95 5.30
finisher in sub- base / base course on well prepared surface and
compacting with vibratory roller of 8 to 10 tonne capacity to achieve the
desired density, complete as per specifications and directions of Engineer-
in-Charge
2
Providing and applying tack coat using hot straight run bitumen of grade
– VG-10, including heating the bitumen, spraying the bitumen with
mechanically operated spray unit fitted on bitumen boiler, cleaning and Sqm 3750 75.75 2.84
preparing the existing road surface as per specifications,on BT surface @
0.75 Kg/Sqm
2 Providing and laying 50 mm thick bituminous macadam with bitumen of
grade VG-10 @ 3.5% (percentage by weight of total mix) prepared in
Drum Type Hot Mix Plant of 60-90 TPH capacity using crushed stone
aggregates of specified grading premixed with bituminous binder,
transported to site by tippers, laid over a previously prepared surface
Cum 187.5 8590.95 16.11
with paver finisher equipped with electronic sensor to the required grade,
level and alignment and rolling with smooth wheeled, vibratory and
tandem rollers as per specifications to achieve the desired compaction
and density, complete as per specifications and directions of Engineer-in-
Charge
3 Providing and laying semi- dense Bituminous concrete of 25 mm
compacted thickness with bitumen of grade VG 10 @ 5% (percentage by
weight of total mix) and lime filler @ 2% (percentage by weight of
Aggregate) prepared in Drum Type Hot Mix Plant of 60-90 TPH
capacity using crushed stone aggregates of specified grading, premixed
with bituminous binder and filler, transporting the hot mix to work site Sqm 3750 293.1 10.99
by tippers, laying with paver finisher equipped with electronic sensor to
the required grade, level and alignment and rolling with smooth wheeled,
vibratory and tandem rollers to achieve the desired compaction and
density as per specification, complete and as per directions of Engineer-
in-Charge
4
Providing and laying 6mm thick seal coat of premixed fine aggregate
(passing 2.36 mm and retained on 180 micron sieve) with bitumen using
128 kg of bitumen of grade VG-10 bitumen per cum of fine aggregate Sqm 3750 101.4 3.80
and 0.60 cum of fine aggregate per 100 sqm of road surface including
rolling and finishing with road all complete.

Total Estimated Cost (W) 39.05

Total Estimated Cost without GST (Base Cost, GST Rate @ 12%), Z = 39.05/1.1405 = 34.24 lakhs
Depreciation on Account of costs worked out on previous years received bids @ 6%,
Therefore, Net Estimated Cost without any GST (Base Cost) = 34.24/1.0633 = 32.20 lakhs
GST Amount (GST Rate @ 18%) = (34.24 x 0.2127)/1.0633 = 6.85 Lakhs
Therefore Total Cost including GST @ 18% = (32.20 + 6.85) = 39.05 Lakhs

Note: The BoQ shall be framed for the base amount excluding GST , i.e. Rs 32.20 lacs in this case and the bidder
shall quote the rates for the same amount. However the Advertised Cost shall comprise of both Base Cost and GST
amount, i.e, Rs 39.05 Lakhs in this case.
 Illustrative Template BoQ to be Uploaded including Advertised Cost (for Reference)

Rate as per
S. Amount
Description of Item Unit Qty SoR
No. (Lakhs)
2022/1.2127
1 Providing, laying, spreading and compacting 75 mm thick graded stone
aggregate (size range 53 mm to 0.075 mm ) to wet mix macadam Cum 281.25 1555.17 4.37
(WMM)
2 Providing and applying tack coat using hot straight run bitumen of grade
Sqm 3750 62.46 2.34
– VG-10,,on BT surface @ 0.75 Kg/Sqm
2 Providing and laying 50 mm thick bituminous macadam with bitumen of
grade VG-10 @ 3.5% (percentage by weight of total mix) prepared in Cum 187.5 7084.15 13.28
Drum Type Hot Mix Plant of 60-90 TPH capacity
3 Providing and laying semi- dense Bituminous concrete of 25 mm
compacted thickness with bitumen of grade VG 10 @ 5% (percentage by
weight of total mix) and lime filler @ 2% (percentage by weight of Sqm 3750 241.69 9.06
Aggregate) prepared in Drum Type Hot Mix Plant of 60-90 TPH
capacity
4 Providing and laying 6mm thick seal coat of premixed fine aggregate
Sqm 3750 83.62 3.14
(passing 2.36 mm and retained on 180 micron sieve)
Total Cost (Base Cost, excluding GST 12%) 32.20
GST Amount @ 18% = 0.2127 x 32.20 = 6.85 Lacs
Total Advertised Cost (Base Cost + GST Cost) = (6.85 + 32.20) = Rs 39.05 Lacs