CONTENTS - Central Public Works Department

168 SECTION 24
(2) Substituted items are items that are taken up with partial modification or in lieu of items of work in
the contract.
(3) One agreement item can be substituted by multiple items.
(4) The rate of any substituted item against agreement item up to deviation limit as defined in Schedule
F shall be derived as per provisions of Clause 12.2. Rate of remaining quantity of substituted
item executed beyond deviation limit shall be determined on the basis of market rate.
(Added as per OM/MAN/215)
24.2.2 Nomenclature of item
The wordings of the extra/substituted items sanctioned by the competent authorities should be properly
formulated so as to reflect the exact mode of execution in the field.
24.2.3 Prior sanction of competent authority necessary
(1) No extra/substituted item should be executed or approved without the prior concurrence of its
necessity by the authority who accorded the technical sanction.
(2) The powers for sanctioning the substituted/extra items are given in Appendix – I.
(3) Assistant Engineer/Executive Engineer should anticipate any extra /substituted item that may be
necessary for the execution of the work, and they shall initiate the case after obtaining prior
concurrence as per sub-para (1) above for its approval from the competent authority. Such cases
shall be expeditiously processed at all levels to minimise delay in the execution of the work.
(4) Pendency of such items shall be closely monitored by Executive Engineer and higher level officers.
Para 5.5 of this Manual may be referred to regarding the submission of monthly progress reports
for large value works by the contractors, in which such pending items are to be highlighted by the
contractors.
24.3 Determination of rates for deviated/extra/substituted items
(1) The rate of extra items and deviation items beyond the permissible limit will be worked out at
market rates prevailing at the time of commencement of execution of these items. For substituted
items, the agreement rate of the original item will be adjusted for the difference in market rates of
original and substituted items. The analysis of rates on market rates should be on similar lines as
adopted in the justification of tender.
(2) For working out rates under Clause 12 of Forms CPWD 7 and 8, the contractor shall submit his
rates alongwith proper analysis for all extra/substituted items. These shall be duly considered by
the Engineer-in-Charge while finalizing the rates or forwarding the statement(s) for obtaining the
approval of the competent authority.
(3) Nothing is to be added in the analysis of rates on account of service tax (which will be reimbursed
to the contractor by the Engineer-in-Charge on satisfying himself that the contractor has actually
and genuinely has paid the tax) but effect of other Construction Workers’ Cess Act, 1996 and
VAT/Work Contract Tax as applicable will also be added in the analysis of rates for the deviated/
extra/substituted items. (Added as per OM/MAN/171)
For detail also refer to para 20.4.3.1.
24.4 Measurements for inadmissible items
In case of items that are claimed by the contractor but in the wisdom of the Department are not
admissible for payment, measurements should be recorded without prejudice for record purposes only,
so that in case it is subsequently decided to admit the contractor’s claims there should be no difficulty in
determining the quantities of such work done. A suitable remark should, however, be made in red ink
against such measurements to guard against payment.