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| 1 | Clearing the area for the formation of bed (Moderate growth) |
| 2 | Preparation of seed beds nursery for sowing of seeds |
| 3 | Cost of seeds |
| 4 | Sowing of seeds and covering with straw |
| 5 | Cost of straw for mulching including transporting charges |
| 6 | Watering the beds twice daily for first 30 days |
| 7 | Watering the beds once daily for next 30 days |
| 8 | Weeding the beds clear all weeds as and when necessary |
| 9 | Clearing the area for the formation of basketted seedlings nursery (moderate growth) |
| 10 | Fencing around the nursery including collection of materials |
| 11 | Cost of biodegradable coir pith tube including GST 18% |
| 12 | Cost of soil including transportation charges (including 20% wastage) |
| 13 | Cost of vermi compost including transporting charges |
| 14 | Cost of coir pith |
| 15 | Collection and seiving of soil for filling in root trainer including transportation |
| 16 | Filling each CRT cell with poting mixture and arranging in trays |
| 17 | Pulling out seedlings and transplanting |
| 18 | Providing shade panthal |
| 19 | Cost of material for shade panthal including transportation |
| 20 | Watering the tray thrice daily for first 60 days |
| 21 | Watering the beds twice daily for next 45 days |
| 22 | Cost of providing water facility to the nursery |
| 23 | Cost of transporting loading and unloading trays and CRT cells from parcel centre to nursery and nursery to safe place after nursery work |
| 24 | Cost of insecticides and funguicides etc. |
| 25 | Lease rent of nursery for seven months (Rs.150xmonth/bed) |
| 26 | Erecting temp. shed |
| 27 | Provision for VDA |
| 28 | Cost of boards (One nursery board and species boards) |
| 29 | Contractors profit 10% for item No. 1, 2, 4, 6, 7, 8, 9, 10, 11, 16, 17, 18, 19, 21, 22 and 27 |
| 30 | Contingencies (Documentation, Journal, stationery etc.) |