pay loader loading into trippers at wpc stockyard , transportation and reloading into railway wagon at railway siding total quantity of 3 lakh mt and loading of 1 lakh tone of wc into rail wagons from wc heap at bhojudih coal washery under sor 2021 , transportation by tippers from heaps of washed power coal to wpc railway yard ( bhojudih railway siding ) on the specified routes by tippers including unloading of washed power coal up to a lead slab as indicated , including cost of all materials &labour etc . , complete job as per direction of engineer in charge lead slab of 0-1 km . , washed power coal loading into tipper by pay-loader from wpc heaps at bhojudih coal washery including cost of all materials , labour and ancillary works etc . complete job as per direction of engineer in charge . , washed power coal ( 3 , 00 , 000 . 00 tone ) and washed coal ( 1 , 00 , 000 . 00 ) loading into railway wagons by pay-loader at bhojudih coal washery railway siding at bhojudih coal washery , by pay loader including cost of all materials , labour and ancillary works etc complete job as per direction of eic . , total impact of gst for the purpose of ctc