collection of iron steel materials from different stores, regional stores and other agencies for moonidih coal washery.-cutting into pices for transportation 3 loading of steel material from ekra store & other store to vehicle of moonidih coal washery 4 unloading 60 tonne steel material from vehicle to store of moonidih washery 5 loding and unloading of lubricant and other materials like conveyor belt, 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 form other washery 8 loading of old & used servicable steel materials from other wahsery 9 unloading of old & used servicable steel materials at moonidih coal washery. 10 total impact of gst for the purpose of ctc