How to Read a Schedule of Rates — Item Codes, Lead & Lift, Rate Analysis
Open a CPWD DSR Volume 2 to a random page and you’ll see something like this: “5.1.1 — Earth work in excavation by mechanical means (Hydraulic excavator) / manual means in foundation trenches or drains (not exceeding 1.5 m in width or 10 sqm on plan), including dressing of sides and ramming of bottoms, lift up to 1.5 m, including getting out the excavated soil and disposal of surplus excavated soil as directed, within a lead of 50 m. All kinds of soil — cum — ₹213.40”. That is a complete SOR item — and most engineers don’t read it carefully enough. The unit, the inclusions, the lead, the lift, the soil class, the disposal — every word matters when audit comes calling. This guide teaches you to read every part of an SOR item correctly.
The five parts of every SOR item
An SOR item, regardless of whether it’s in CPWD DSR, Karnataka CSR, MES SSR or any other Indian SOR, has five readable parts:
- Item code — the chapter.section.sub-section number that uniquely identifies the item (e.g., 5.1.1 = Chapter 5 Earthwork, Section 1 Excavation, Sub-section 1 Trenches).
- Description — the exact specification of what is included in the rate. This is the most-misread part. Inclusions and exclusions are both binding.
- Unit — cum, sqm, kg, number, m, lump-sum, etc.
- Sub-classification — soil class, grade, size, brand spec where applicable.
- Rate — the per-unit price, valid for the lead/lift defined in the item description.
Read in this order, every time.
Decoding the item code
Item codes are hierarchical. CPWD DSR uses three levels: chapter . section . sub-section. Karnataka CSR uses similar three-level coding. Some state SORs add a fourth level for finer granularity.
| CPWD chapter | What it covers |
|---|---|
| 1 — General | Site clearance, demolition, temporary works |
| 2 — Earthwork | Excavation, filling, transportation |
| 3 — Mortar & Concrete | Mortar mixes, plain and reinforced concrete |
| 4 — RCC | Reinforcement, formwork, RCC items |
| 5 — Brickwork | Brick masonry in various mortars and bond patterns |
| 6 — Stone work | Stone masonry, dressing, pointing |
| 7 — Marble & Granite | Polished stone work, cladding |
| 8 — Wood & PVC | Carpentry, doors, windows, panelling |
| 9 — Steel work | Structural steel, MS work, gates and grilles |
| 10 — Flooring | Cement concrete, tiling, marble, stone, wooden flooring |
| 11 — Roofing | RCC roofing, AC sheet, tiled roofing, waterproofing |
| 12 — Finishing | Plastering, pointing, painting, polishing |
| 13 — Repairs | Building maintenance items |
| 14 — Sanitation | Plumbing, fixtures, drainage |
| 15 — Water supply | Pipes, fittings, distribution |
| 16 — Drainage | Sewerage, storm drains, manholes |
| 17 — Roads & pavements | WBM, BM, asphalt, concrete pavement |
| 18 — Aluminium work | Aluminium doors, windows, façade |
| 19 — Water-proofing | Treatment systems for terraces, basements, kitchens |
| 20 — Horticulture | Plants, lawns, trees, irrigation |
Other state SORs use similar but not identical chapter numbering. Karnataka CSR Vol 2 (Buildings) covers chapters 1-20 in roughly the same order; Maharashtra MJP SSR reorganises around water-supply scope. Check the contents page of any SOR — the chapter list is the map.
Reading the description — what’s included, what’s excluded
The item description is the legal binding text. Every word matters. Take the CPWD DSR earthwork item from the opening paragraph. Decoded:
| Description phrase | What it means for pricing |
|---|---|
| “by mechanical means (Hydraulic excavator) / manual means” | Either method is acceptable. Contractor chooses based on site conditions; same rate. |
| “not exceeding 1.5 m in width or 10 sqm on plan” | Above these dimensions, a different (deeper) excavation item applies, usually at lower rate per cum. |
| “including dressing of sides and ramming of bottoms” | You CANNOT charge separately for dressing and ramming. They’re in the rate. |
| “lift up to 1.5 m” | The excavator lifts soil up to 1.5 m without extra charge. Beyond that, an “extra lift” item kicks in per metre of additional lift. |
| “within a lead of 50 m” | Disposal of soil up to 50 m horizontal distance is in the rate. Beyond 50 m, an “extra lead” item applies per 50 m increment. |
| “All kinds of soil” | Soft soils only. Hard rock, soft rock, hard moorum etc. have separate items at higher rates. |
| “cum” | Unit is cubic metre. Quantity for billing is the actual excavated volume measured in-situ before placement. |
| “₹213.40” | Per-cum rate at the lead and lift specified above. Adjustments are added on top. |
Reading inclusions and exclusions is the difference between a clean BoQ and a tender that bleeds in execution. If you over-include (charge separately for items already in the rate), audit will reduce your final bill. If you under-include (forget to add items that aren’t in the rate), the contractor will claim extras.
Lead & lift — the most common rate adjustment
Almost every earthwork, mortar, concrete and masonry item in an Indian SOR is published at a baseline lead and lift. Real sites differ. Here’s how the adjustment works:
Lead (horizontal distance)
- Baseline: 1 km from source (river sand, aggregate quarry, RMC plant). Earthwork disposal: 50 m typical.
- Adjustment: for each additional 1 km of lead beyond baseline, add a per-cum or per-tonne “extra lead” charge. Distinct items in CPWD DSR: 5.6.1, 5.6.2 for earthwork; aggregate items have their own extra-lead chapter.
- State variation: Hilly states publish steeper extra-lead rates because hill roads multiply effective distance. Karnataka publishes per-district lead tables; Rajasthan’s IFMS database serves district-specific lead automatically.
Lift (vertical distance)
- Baseline: ground floor or up to 1.5 m for excavation; up to 4-5 m for masonry/plaster (one storey).
- Adjustment: for each metre of additional lift, add per-cum or per-sqm “extra lift” charge. CPWD DSR has separate extra-lift items for excavation (per metre), brickwork (per metre above a defined floor), plaster (per sqm per metre), and concrete pump usage (above 25 m height).
- High-rise specific: for buildings above G+7, separate items apply for crane usage, formwork lifting, and material hoist operation.
Rate analysis — what AOR shows
The Analysis of Rates (AOR) is a parallel document explaining how each SOR rate is built up. CPWD publishes it as CPWD DAR Civil Vol II 2023. State SORs sometimes embed AOR in the same volume. The AOR shows:
| AOR component | What it captures |
|---|---|
| Material quantities | Cement (kg or bags), sand (cum), aggregate (cum), reinforcement (kg), formwork (sqm), etc. |
| Material rates | Per-unit cost of each material. This is where market price spikes show up. |
| Labour | Mason days, helper days, bar-bender days, carpenter days, painter days. |
| Labour wages | Per-day wage of each labour category. State-specific. |
| Plant & machinery hire | Concrete mixer, excavator, vibrator, water tanker, etc. with hire rate per day or per hour. |
| Sundries | Small unmeasured items at typically 2-3% of material cost. |
| Contractor profit + overhead | Standard 15% (10% profit + 5% overhead) is most common; some states use 12.5% or 20% depending on category. |
| Lead & lift | Transport cost of bulk materials at the baseline lead/lift. |
Why does AOR matter? Two reasons. First, when an item isn’t in your SOR (a non-standard façade, a new technology), you do rate analysis from first principles: take the AOR template, plug in current market rates, get an item rate. Second, when material prices spike between SOR revisions (cement up 30%, steel up 20%), audit allows price-variation claims based on AOR-derived index changes.
Worked example: pricing a brick-masonry wall
Suppose you’re pricing 230 mm thick brick masonry in cement mortar 1:6 for a state-funded project in Karnataka. The KPWD CSR Vol 2 (Buildings) has the item.
| Step | Action | Output |
|---|---|---|
| 1 | Find the item in KPWD CSR Vol 2 Chapter 5 (Brickwork) | Item code 5.x.y — rate per cum at ground floor |
| 2 | Apply 2026-27 Q1 issue-rate adjustment for cement and brick (market price update) | Adjusted rate per cum |
| 3 | Identify the floor of the wall (3rd floor) | Apply extra-lift item for floors above 4 m |
| 4 | Identify project district (Bengaluru Urban) and check lead | Apply district lead from KPWD preface |
| 5 | Sum: base rate + lift adjustment + lead adjustment | Final per-cum rate for the BoQ |
| 6 | Multiply by quantity (e.g., 18.7 cum total wall volume) | BoQ amount |
This is the “simple” case — the item is in the SOR, the methodology is straightforward, and the adjustments are codified. Most BoQ items are like this. The complications come when items aren’t listed, when issue-rate amendments haven’t been published yet, or when audit disagrees on which extra-lift threshold applies.
Common mis-readings to avoid
- Charging for items already in the inclusion clause. Earthwork rate includes “dressing of sides and ramming of bottoms” — you can’t add a separate dressing item.
- Forgetting the lead/lift baseline. A rate is published at 1 km lead. If your project is 12 km from the quarry, the per-cum cost is base + 11 km extra-lead. Engineers who quote just the base rate under-price by 8-15%.
- Wrong soil class. CPWD DSR distinguishes “all kinds of soil”, “ordinary rock”, “hard rock”, “soft rock” with very different rates (2x to 4x differential). Site investigation must classify the soil before BoQ pricing.
- Stale issue rate. Karnataka CSR base is 2023-24; current rate is 2026-27 Q1. Engineers using just the base PDF lose the 2 years of cement and steel price adjustment. Use the latest issue rate.
- Wrong unit. Earthwork is per cum; brickwork is per cum (volume) but you might also see it per sqm (area) for veneer work; reinforcement is per kg or per quintal; formwork is per sqm. Confusing units leads to multiplied-out errors of 1000x.
FAQ
What does “within a lead of X metres” mean?
The published rate covers transport up to X metres from the working face. Beyond X, you add an extra-lead item for each additional 50 m or 1 km increment, depending on the SOR’s methodology.
What is a soil-class differential?
Different soil types take different effort to excavate. CPWD DSR has separate items for soft soil, ordinary rock (chiselled), hard rock (blasted), and soft rock. The rate differential can be 2x to 4x, so site investigation must classify accurately.
Where do I find AOR for my state?
Some states publish AOR as a separate volume (CPWD AOR Civil Vol II is the model); others embed it in the main SOR. Use the SOR hub to navigate to your state’s detail page; AOR availability is noted there.
Is item code consistent across states?
No. CPWD’s Chapter 5 is Brickwork; Karnataka may use the same numbering but the sub-section codes differ. When fall-backing from state to CPWD, you re-find the item by description, not by code.
How often do I need to apply quarterly issue rates?
Whenever the SOR’s methodology requires it. Karnataka uses quarterly issue rates between full revisions; Punjab uses A&C slips (12 in the current series); Haryana uses gazette amendments. Check the issuing authority’s portal for the latest amendments before tender pricing.
Can I quote a rate higher than the SOR?
In percentage-rate tenders, contractors quote a percentage above or below the SOR rate. The SOR is the reference; the contractor’s percentage is the adjustment. A rate higher than SOR + accepted percentage is challengeable at audit unless it’s for an item not in the SOR.