SOR, DSR, Rate Analysis and the BOQ
Lesson 10 of 18 · 8 min read
A bill of quantities (BOQ) is a list of work items. Each line has a description, a unit, a quantity and a rate. Quantity x rate = amount. The sum of the amounts is the estimate.
The quantity comes from takeoff. The rate comes from one of three places.
Where rates come from
- CPWD DSR. The Central Public Works Department publishes the Delhi Schedule of Rates, with detailed item descriptions and rates for Delhi. Many central government works use it, with a cost index for other locations.
- State PWD SORs. Most states publish their own schedule of rates, often updated every year or two. State government works and many local bodies use them.
- Market rates. Private projects usually work from current quotes for materials and labour, sometimes using SOR descriptions as a template.
SOR rates are a reference. They may lag the market, and they may or may not include GST, depending on the SOR. Always read its general notes.
Rate analysis: how a rate is built
A rate analysis breaks one unit of work into materials, labour, equipment, and overheads and profit. Here is an illustrative analysis for 1 m³ of 230 mm brick masonry in cement mortar 1:6. The quantities follow common practice; the prices are illustrative 2026 figures and will differ in your city.
| Component | Quantity | Rate | Amount |
|---|---|---|---|
| Bricks (modular) | 500 nos | ₹8.50 each | ₹4,250 |
| Cement for mortar | 1.31 bags | ₹380 per bag | ₹498 |
| Sand for mortar | 0.272 m³ | ₹2,000 per m³ | ₹544 |
| Mason | 0.7 day | ₹900 per day | ₹630 |
| Helper (beldar) | 1.0 day | ₹600 per day | ₹600 |
| Water, scaffolding, small tools | 2% | ₹130 | |
| Cost of work | ₹6,652 | ||
| Overheads and profit | 15% | ₹998 | |
| Rate per m³ | ₹7,650 |
Where do the mortar numbers come from? About 0.25 m³ of wet mortar per m³ of brickwork. Dry volume is about 1.27 times wet, so 0.3175 m³. In a 1:6 mix, cement is one part in seven: 0.0454 m³, or about 65 kg, which is 1.31 bags of 50 kg. Sand is six parts in seven: 0.272 m³.
CPWD analyses commonly add 15% for the contractor's overheads and profit. Private contractors may use a different figure.
From rate to BOQ line
Now the BOQ line:
| Item | Description | Unit | Qty | Rate | Amount |
|---|---|---|---|---|---|
| 4.1 | Brick masonry 230 mm thick in CM 1:6, superstructure up to floor 2 | m³ | 42.50 | ₹7,650 | ₹3,25,125 |
The quantity 42.50 m³ comes from the measurement sheet. The rate comes from the analysis. Anyone can check both.
What makes a good BOQ
- Clear descriptions. Material, mix, thickness, location and what is included (scaffolding, curing, cleaning).
- Units that match IS 1200. m³ for masonry and concrete, m² for plaster and flooring, kg or tonne for steel, numbers for doors.
- Traceable quantities. Every quantity links to a measurement sheet.
- Stated assumptions. Anything not on the drawings is written down.
- A rate basis. Which SOR, which market quotes, which date.
Common mistakes
- Mixing SOR rates from different years.
- Forgetting that some SOR rates exclude GST.
- Copying a rate from another city without adjusting labour and sand prices.
- Pricing items the drawings do not show, or missing items they do.
What comes next
A priced BOQ goes out to tender. After award, the same BOQ becomes the basis for running bills. That is the next lesson.
Key takeaways
- A BOQ line is quantity x rate; quantities come from takeoff, rates from SOR, DSR or the market.
- CPWD DSR and state PWD SORs are reference rates; read their notes on GST and location.
- A rate analysis builds one unit from materials, labour, sundries, and overheads and profit.
- In the example, 1 m³ of 230 mm brickwork in CM 1:6 comes to an illustrative ₹7,650.
- Good BOQs have clear descriptions, IS 1200 units, traceable quantities and stated assumptions.
Verify on site
- For each major BOQ item, keep the rate analysis and the date of the rates used.
- Check whether your SOR rates include or exclude GST.
Check your understanding
3 questions. Answering them marks this lesson complete — results stay on your device.
Want the free certificate?
The whole course is free and open — no signup needed to learn. Enter your details only if you want us to track your progress on this device and issue a named certificate after the final assessment.