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Additional charges: water, GST, profit, cess

A DSR rate is not only the cost of material and labour. After that cost, the book adds water charges, GST, the contractor's profit and overheads, and labour cess, one after another, each on the running total. The Additional charges table shows every step and the amount it was worked out on.

Checked against RateAnalyser on 12 October 2026

Nearly every item that has additional charges uses the same 4 figures: water charges 1%, GST by a multiplying factor of 0.2127, contractor's profit and overheads 15%, and labour cess 1%. Once you can read this table for one item, you can read it for nearly every item.

How to read it

  1. Open an item, for example 13.1.1, and press Open free or use your pass to see the full analysis.
  2. Go below Detail of cost to the table Additional charges.
  3. Read it from the top. Each row adds one charge to the running Total: water charges, then GST, then profit and overheads, then labour cess.
  4. Worked out on is the amount each charge is calculated on. The book does not print this column, so we show it.
  5. Cost is the cost of the quantity the book works out, 10 sqm for 13.1.1, then of 1 unit, and Say rounds that to the nearest 5 paise. Say is the rate.
The Additional charges table of item 13.1.1 with Water charges, GST, Contractor's profit and overheads and Labour cess, each with the amount it is worked out on, ending in Cost of 1.00 sqm and Say
Additional charges for item 13.1.1, 12 mm cement plaster 1:4, from the Delhi Analysis of Rates 2023, Vol 2, page 985. The Delhi Analysis of Rates 2023 and the Delhi Schedule of Rates 2023 are published by CPWD, and the copyright in them belongs to CPWD.

Things to know

  • GST here is a multiplying factor, 0.2127, not 18%. The book multiplies the running total by 0.2127. If you change it, type a factor like 0.2127, not 18. A few items print GST at 18% in the book, and the box shows 0.18 for them.
  • Each charge is worked out on the total after the charge above it, so the order of the rows matters.
  • Rows marked A in Detail of cost already carry a fully loaded rate, because they come from another finished item, so they are left out of every step and nothing is loaded twice.
  • The 4 boxes under Per cent or factor apply to the whole tree. Change profit to 10% here and every item this one is built from uses 10% too. Change one rate everywhere
  • Some items, like cement mortar 3.4, carry no additional charges and show only their Cost and Say.
  • When the badge says Matches DSR 2023, the Say is the same rate the DSR prints for this item.
  • Always check against the published book before you use a rate in a bill.
How it is worked out

Each amount is rounded to the paisa before the next step:

Charge = percent (or factor) x Worked out on, and the next Total = the Total above it plus the charge

For item 13.1.1, worked out for 10 sqm:

StepWorkingResult
Total of Detail of cost2,439.60
Water charges1% of 2,439.60 = 24.402,464.00
GST0.2127 x 2,464.00 = 524.092,988.09
Contractor's profit and overheads15% of 2,988.09 = 448.213,436.30
Labour cess1% of 3,436.30 = 34.363,470.66
Cost of 1.00 sqm3,470.66 / 10 = 347.066, printed as 347.07347.07
Say347.07 to the nearest 5 paise347.05

347.07 is nearer to 347.05 than to 347.10, so the rate is 347.05 per sqm.

If you see this message

The book’s own figures do not add up here as a yellow badge

Some figures printed on this page of the book do not agree with each other. The page still shows the book's own rate first, with our working beside it.

because the book's own figures do not add up on this page in a yellow band, after the rate the page prints and the rate our working gives

The book's arithmetic gives a different rate from the one it prints. Check the published book before you use this rate in a bill.

Book prints beside a yellow box

You changed a figure, and the book's own figure stays beside it. Press Put everything back to the book to undo all your changes.

The Delhi Analysis of Rates 2023 is published by the Central Public Works Department, Government of India, and the copyright in it belongs to CPWD. RateAnalyser is not connected with CPWD and does not claim any right in the book. What this site adds is our own work: reading the book, checking its arithmetic, and the tools built on top of it. Always check against the published book before you use a rate in a bill.

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