added user op gas offset example to "Utilities" dir

docs/tutorials/utils/index.md

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+---
+sidebar_position: 11
+title: Utilities
+
+---
+
+The following tutorials provide a detailed, step-by-step guide on how to use Biconomy SDK utility methods.
+
+```mdx-code-block
+import DocCardList from '@theme/DocCardList';
+
+<DocCardList />
+```

docs/tutorials/utils/offsetGasValues.md

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+---
+sidebar_label: "Offset Gas Values"
+sidebar_position: 1
+title: "Offset User Operation Gas Values"
+---
+
+import Tabs from "@theme/Tabs";
+import TabItem from "@theme/TabItem";
+
+### Overview
+
+This tutorial provides insights into adjusting user operation gas values by a specified percentage.
+
+:::caution
+Exercise caution when implementing this approach. It is recommended to use this only for urgent situations where gas estimates fall short for specific operations.
+:::
+
+For instance, if gas estimates for verificationGasLimitOffsetPct and preVerificationGasOffsetPct are inaccurately low, this method allows for increasing these values by a defined percentage.
+
+```typescript
+const encodedCall = encodeFunctionData({
+    abi: parseAbi(["function safeMint(address _to)"]),
+    functionName: "safeMint",
+    args: [recipient]
+})
+const transaction = {
+    to: nftAddress, 
+    data: encodedCall
+}
+const { wait } = await smartAccount.sendTransaction(transaction, {
+    gasOffset: {
+        verificationGasLimitOffsetPct: 25, // 25% increase
+        preVerificationGasOffsetPct: 9.80, // 9.80% increase
+    }
+})
+const {
+    receipt: { transactionHash },
+    userOpHash,
+    success
+} = await wait()
+```