collection of iron steel materials from different stores, regional stores and other agency for moonidih coal washery.-item description/ heading 2 cutting into pices for transportation 3 loading of steel material from ekra store & other store to vehicle of moonidih coal washery. 4 unloading 30 tone steel materials from vehicle to store of moonidih coal washery. 5 loading & unloading of lubricant and other materials like conveyor belts, gi/ ms pipe, batteries, electrical items, nut bolts from ekra, jealgora and other washeries/ plant. 6 diesel loading & unloading from dugda washery to moonidih coal washery 7 cutting into pieces for transportation of old & used servicable steel materials from other washery 8 loading of old & used servicable steel materials from other washery 9 unloading of old & used servicable steel material at moonidih coal washery 10 site preparation of store 11 total impact of gst for the purpose of ctc