How to read a single CPWD DSR item

A DSR item looks dense at first — a code, a paragraph of description, a unit, and a rate. But every item in the schedule follows the same structure. Once you can read one, you can read the whole book. This page walks through that structure end to end, using a common item as the worked example.

What a DSR item contains

Every item is made of the same five parts. The description carries the scope; the rate is the all-in figure you actually use. Read them together — the rate only means something in the context of its description.

Part	What it means	Example
Item code	Unique reference within its chapter and sub-head	10.4.1
Description	The full scope of work, material and method — this is binding	Brick masonry in CM 1:6, superstructure
Unit	The unit the rate is quoted per	cum
Specification	The CPWD specification the item conforms to	CPWD Specs, masonry section
Rate	All-in rate per unit, after profit & overheads	built up from analysis →

The description is binding. Two items that look alike — masonry in superstructure vs. in foundation — carry different rates because the scope differs. Always match the description, not just the material.

Reading the item code

The code is not arbitrary — it locates the item in the schedule's hierarchy. Read left to right: chapter, sub-head, then the specific item.

10

Chapter

Brick work

.4

Sub-head

Masonry in superstructure

.1

Item

In cement mortar 1:6

The rate build-up explained

Behind every DSR rate is an analysis — the quantities of each resource needed for one unit of work, each multiplied by its basic rate. The components stack in a fixed order:

Materials — quantity (with wastage) × basic rate, including carriage to site.
Labour — coefficients of each trade × the prevailing daily wage.
Sundries & T&P — tools, plant and minor items, usually a small lump.
Water charges — added as a small percentage of the above.
Contractor's profit & overheads — a fixed percentage applied last.

Worked example: brick masonry, per cum

Here is item 10.4.1 built up the way the Analysis of Rates does it. The structure is what matters — the figures below are illustrative.

Resource	Unit	Coeff.	Basic rate	Amount ₹
Materials
Modular bricks	1000 nos	0.50	6,800	3,400
Cement (OPC 43)	bag	1.30	390	507
Coarse sand	cum	0.30	1,500	450
Labour
Mason (skilled)	day	0.90	800	720
Beldar (unskilled)	day	1.10	600	660
Sundries & T&P	lump	—	—	95
Subtotal				5,832
Add: water charges @ 1%				58
Add: contractor's profit & OH @ 15%				883
Rate per cum (illustrative)				6,773

Figures shown are illustrative, for demonstrating the method only — always build up against the current published DSR / SOR and prevailing basic rates.

Don't build this up by hand for 200 items.

Upload a BOQ and EstimateNext returns the priced bill with rate analysis attached to every line.

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Common pitfalls

Matching on material, not description. The same material under a different sub-head carries a different rate.

Ignoring lead & lift. Carriage beyond the assumed lead changes the material cost and the rate.

Using a stale DSR base. Rates lag the market — apply the correct cost index before relying on them.

Profit & OH is already in the DSR rate. The published figure typically already includes contractor's profit and overheads. Adding your own margin on top double-counts — confirm whether you hold the pre- or post-OH figure.

Taking it into a BOQ

Once you can read an item, a bill of quantities is just many of them, each multiplied by a measured quantity and totalled into an abstract. That's exactly the step where automation pays off — and where the next pillar picks up.

Continue to the DSR → BOQ Workflow hub →

Sources & references

· CPWD Delhi Schedule of Rates 2023 (published) · CPWD Analysis of Rates · Relevant state PWD Schedule of Rates, where applicable