Annexure-I

1 Project/ Contract details (EPC Contracts)

Contract
Agreement
Name of the Contractor/ Number Name of the
Concessionaire Project

GST No. Date Bill No.

State Date:
2 Payment Details
a b c d e f g h
Pre-GST Regime GST Regime
Gross Original Value of the Price variation Value of Services Payments claimed upto 30.6.2017- Payments claimed Bal. payments to Balance Remarks
Contract upto 30.6.2017 rendered upto original contract price upto 30.6.2017-Price be made after Services to
30.6.2017 as per Variation 01.07.2017 for be rendered-
original contarct services original
rendered upto
contract
30.06.2017.
(c+b-d-e) Price

100,000 1,000 65,000 45,000 750 20,250 35,000

3

Gross Original Value

Project Constituents Percentage Percentage Pre-GST Percentage Post-GST
of the ContractTotal

a Gross Value of Contract - 100,000 - 65,000 - 35,000

b Less : Margin 10% 10,000 - 6,500 - 3,500
c Cost of the Project(a-b) - 90,000 - 58,500 - 31,500
d Bitumen 17% 15,300 9% 5,000 33% 10,300
e Steel 8% 7,200 7% 4,000 10% 3,200
f Cement 5% 4,500 4% 2,500 6% 2,000
g Aggregates, Sand etc 16% 14,400 21% 12,000 8% 2,400
h Pipes 1% 900 1% 300 2% 600
i Oth. Materials 1% 900 1% 500 1% 400
j HSD 17% 15,300 22% 13,000 7% 2,300
k Labour 35% 31,500 36% 21,200 33% 10,300
90,000 58,500 100% 31,500

Value of Cost Output

GST Implications (For balance Excise Output GST GST Total Cost Excess cost Excess Impact
4 % Component Item in VAT incl. GST @
work) duty % VAT rate Amount under GST due to GST due to GST (%)
Cost Taxes 12%
Cost of the Project(a-b) - - - 31,500 - - - -
Bitumen 33% 6,110 21% 29% 8% 10,300 18% 1,100 12% 6,975
Steel 10% 2,565 10% 5% 8% 3,200 18% 462 2,929
Cement 6% 1,618 6% 8% 8% 2,000 28% 453 1,866
Aggregates, Sand etc 8% 2,222 0% 0% 8% 2,400 5% 111 2,502
Pipes 2% 545 1% 1% 8% 600 18% 98 622
Oth. Materials 1% 360 1% 2% 8% 400 28% 101 415
HSD 7% 2,130 0% 0% 8% 2,300 0% 0 2,385
Labour 33% 9,537 0% 0% 8% 10,300 0% 0 10,681
Cost of the Project 100% 25,086 31,500 2,324 28,375 -2564 -7.33%
Average Rate of Tax under Pre-GST 26%
5 Billing Pattern Notes :
1 The cells in Green are for input
Value of the work done by the
Contract 35,000 2 The correct rate of taxes for Excise,CST,VAT are to be entered.
Less : factored in Taxes
(about) 26% 6,414 3 The rates for VAT/Output VAT are as may be applicable for respective states
Adjusted Value of Work done 28,586 4 The issue of closing stocks are not considered due to complexities involved
Add GST (on value of work
done + Margin) 12% 3,850 5 The Components & Taxes are indicative. It has to be project specific and may change
Amount Claimed 32,436

Authority Engineer Contractor Project Director

NHAI