The document provides information on the classification system used for Government accounts in India. It details the six-tier classification structure consisting of major heads, sub-major heads, minor heads, sub-heads, detailed heads and object heads. Each tier is represented by a unique numeric code. The civil grants of the Ministry of Defence are classified in this manner. The document also provides examples and objectives of the different tiers in the classification system.
2. Classification structure of Government
Account (six tier )
Major Heads, Sub Major Heads, Minor Heads, Sub-Heads, Detailed Heads and
Object Heads
Six tiers are represented by a unique 15 digit numeric code.
The Civil grants of the Ministry of Defence are classified in this manner.
Object Head represents the primary unit of appropriation.
The detailed classification of account heads used in Government Accounts
upto the stage of minor heads is given in the List of Major and Minor Heads of
Account of Union and States-Published by the Controller General of Accounts,
Department of Expenditure, Ministry of Finance.
3. Demands for Grants of Defence for 2021-22
Grant no 18 - MoD (CIVIL)
Grant No 19 - Defence Services – Revenue
Grant No 20 - Capital Outlay on Defence Services
Grant No 21 – Defence Pensions
4. Objectives of Classification
(i) Major Head- 4 digits (Function)
(ii) Sub-Major Head- 2 digits (Sub-function)
(iii) Minor Head- 3 digits (Programme)
(iv) Sub-Head- 2 digits (Scheme)
(v) Detailed Head- 2 digits (Sub-Scheme)
(vi) Object Head- 2 digits (primary unit of appropriation)
5. Example
Pay of Rs. 5000 drawn for an allopathic doctor employed in an urban
dispensary will be classified as under:
Major Head: 2210 Medical and Public Health
Sub-Major Head: xx- Urban Health Scheme – Allopathy
Minor Head: 110-Hospitals and Dispensaries
Sub-Minor Head: XX-Dispensaries
Object Head: XX-pay
6. FIVE TIRE CODING SYSTEM
Is used for the purpose of classification of Receipts & Expenditure in respect
of Defence Services Estimates.
The grants of the Services are classified upto Detailed Head in which the
Major Heads, Sub Major Heads, Minor Heads, Sub-Heads and Detailed Heads
constitute a five tier arrangement. In case of Defence Services, a Detailed
Head constitutes the fifth and last tier of classification of expenditure. The
detailed head in CHB is termed as an Object of classification.
‘Classification Hand Book of Defence Services-Receipts and Charges’ is a
compilation of code heads of Revenue and Capital Heads pertaining to
Defence Service Estimates only.
7. All amendments in CHB relating to :
i) Major/Sub Major, Minor Heads of Account are issued by the Controller
General of Defence Accounts (CGDA) with the concurrence of Ministry of
Defence (Finance)/Controller General of Accounts, on the advice of Comptroller
and Auditor General of India in terms of Article 150 of the Constitution of India.
ii)Sub and Detailed heads of Account, the Controller General of Defence
Accounts has been delegated powers to open such heads in consultation with
Accredited Audit Officer viz. the Director General of Audit, Defence Services, in
accordance with Ministry of Finance (Department of Expenditure)
8. All amendments to the "Pamphlet of Revenue, Debt and Remittance Heads"
and "Classification Hand Book of Defence Services Receipts and Charges" are
issued by the Controller General of Defence Accounts under delegated powers
with the concurrence or at the instance of the Ministry of Defence (Finance)
in consultation with the accredited Audit Officer, namely, Director General of
Audit, Defence Services. The prior approval of Comptroller and Auditor
General will also be obtained (through CGA/DGADS) in cases where an
amendment affects Major or Minor Head in Pamphlet of RD &R Heads and
Classification Hand Book of Defence Services — Receipts and Charges.
Note: The term “amendment" used in the above paragraph is intended to
mean the introduction of a new head as also the deletion or change in
nomenclature of any of the existing heads.
9. Major Head
It is a four digit code. The 1st digit indicates whether the Major Head is a
Receipt Head or a Revenue Expenditure head or a Capital Expenditure head or
Loan Head.
If the first digit is:
'0' or '1' the head of Account will represent Revenue Receipt
'2' or '3' will represent Revenue Expenditure
'4' or '5' Capital Expenditure
'6' or 7' Loan Head and
'8' will represent Contingency Fund and Public Account.
10. Major heads of government account
Part I- Consolidated Fund
Section I Receipt Major Heads (Revenue Account)- 0020-1999
Expenditure Major Heads (Revenue Account) 2011-3999
Section II Receipt Mjor Head (Capital Account) 4000
Expenditure Major Heads (Capital Account) 4046-5999
Section III Public Debt, loans and Advances, Inter-state Settlement and Transfer to Contingency
Fund Major heads range 6001-7999
Part II-Contingency Fund 8000
Part III-Public Account 8001-8995
The code numbers relating to a Major Head in respect of the same function falling under the four
sections mentioned above are arranged in such a way that by adding 2000 to the concerned
code, the Major Head applicable for the four sections could be determined.
11. ILLUSTRATION
Receipt Major
Head (Revenue
Account)
Expenditure Major
Head (Revenue
Account)
Capital Outlay
Major Head
Loan Major Head
Civil Heads : 0075
Miscellaneous
General Services
2075 Miscellaneous
General Services
4075 Capital
Outlay on
Miscellaneous
General Services
6075 for Loans
Miscellaneous
General Services
Defence Head :
0076 Defence
Services, Army
2076 Defence
Services, Army
4076 Capital
Outlay on Defence
Services
-
Civil Heads : 0210
Medical & Public
Health
2210 Medical &
Public Health
4210 Capital outlay
on Medical &
Public Health
6210 Loans for
Medical & Public
Health
0435 Other
Agricultural
2435 Other
Agricultural
4435 Capital
Outlay on other
6435 Loans for
Agricultural
12. MAJOR HEAD
Revenue Receipts Receipt head
under Capital
is 4000
Revenue
Expenditure
Capital
expenditure
(i) Army-0076 (i)-Army-2076 Defence
Services-4076
(ii) Navy-0077 (ii)-Navy-2077,
(iii) Air Force-0078 (iii)-Air Force-2078,
(iv) Ordnance
Factories-0079
(iv)-Defence
Ordnance Factories-
2079
(v) DRDO-0080 (v)-DRDO-2080
13. SUB-MAJOR HEAD
REVENUE CAPITAL
No Sub-Major Head (i) Army-01
(ii) Navy-02
(iii) Air Force-03
(iv) Ordnance Factories-04
(v) DRDO-05
(vi) Inspection Organisation-06
(vii) Special Metal and Super Alloys
Project-07
(viii) Technology Development-08
14. MINOR HEAD
Army has 12 Minor heads Navy-9 Minor heads
Air Force-8 Minor heads Ord Fys-14 Minor heads
DRDO-8 Minor heads
Number of some of these Minor heads is common to all Services e.g.
Minor Head 001—Direction and Administration Minor Head 004—Research and
Development
Minor Head 050 —Lands and Buildings Minor Head 051 —Construction
Minor Head 052 - Machinery and Equipment Minor head-101-Pay & Allowances
Minor head-105-Transportation Minor head 110-Stores
Minor head 111-Works Minor Head 202 —Construction
Minor Head 790-Loans to PSUs Minor Head 799-Suspense
Minor head 800-Other Expenditure
15. SUB HEAD
It is generally in Alphabets.
An example of sub heads under Minor Head 101 –Pay & Allowances Army is as
under:
Sub-Head-A is allotted for Pay & Allowances – Officers.
Sub-Head-B is allotted for Pay & Allowances – Other Ranks.
Sub-Head-C is allotted for Pay & Allowances – Recruits.
Sub-Head-D is allotted for Release Benefits.
Sub-Head-E is allotted for Leave Travel Concession.
16. DETAILED HEAD
There are various Detailed heads under each Sub-head. A set of Code Heads
has been allotted to each Service as under:
Code Heads 101 to 599 – Army
Code Heads 600 to 699 – Navy
Code Heads 700 to 799 – Air Force
Code Heads 800 to 850 – Ord. Fys.
Code Heads 851 to 900 – DRDO
Code Heads 901 to 950 – Capital Outlay
17. RECEIPT HEADS (Revenue Accounts)
Major Head 0076 – Defence Services – Army
Minor Head
101 – Army (including Reservists) 102 – Auxiliary Forces
103 – Civilians 104 – Receipts from Works
105 – Military Farms
107-- Contribution for Ex-Servicemen Contributory Health Scheme
108 –Inspection Organisation 109 – Receipts from Services and Supplies
110 – Stores
111 – Receipts from Cantonments and Defence Lands and Estates
112 – Rashtriya Rifles 800 – Other Receipts
18. Major head 0077 – Defence Services –
Navy
Minor Head
109 – Receipts from Services and Supplies
110 – Stores
112 – Joint Staff
104 – Receipts from Works
800 – Other Receipts
19. Major head 0078 – Defence Services – Air
Force
Minor Head
109 – Receipts from Services and Supplies
110 – Stores
104 – Receipts from Works
800 – Other Receipts
20. Major head 4076 – Capital Outlay on
Defence Services
Sub Major Head 01 -- Army
Minor Head 050 – Land
101 – Aircraft and Aero Engines 102 – Heavy and Medium Vehicles
103 – Other Equipments 105 – Military Farms
106 – Procurement of Rolling Stock 107-- Ex-Servicemen Contributory Health
Scheme
112 – Rashtriya Rifles 113 – National Cadet Corps
202 – Construction Works 799 – Stock Suspense
800 – Other Expenditure
21. Sub Major Head 02 – Navy
Minor Head 050 – Land
101 – Aircraft and Aero Engines 102 – Heavy and Medium Vehicles
103 – Other Equipments 104 – Joint Staff
202 – Construction Works 204 – Naval Fleet
205 – Naval Dockyards
22. Sub Major Head 03 – Air Force
Minor Head
050 – Land
101 – Aircraft and Aero Engines 102 – Heavy and Medium Vehicles
103 – Other Equipments 202 – Construction Works
206 – Special Projects
Sub Major Head 04 – Ordnance Factories
Minor Head
052 – Machinery and Equipment 111 – Works
799 – Suspense
1. Secretariat General Services:..The provision is for expenditure on Defence Secretariat (i.e. Defence Ordnance Factories, Department of Defence Productions, Defence Research and Development, Department of Ex-Servicemen Welfare, Finance Division and IDSA) and Defence Accounts Department. This also includes Grants for creation of Capital Assets for Defence Testing Infrastructure Scheme.
2. Border Roads Development Board Secretariat:..The provision for Border Road Organization for establishment related expenditure.
3. Coast Guard Organisation:..The provision is for Revenue and Capital expenditure of Coast Guard Organization.
4. Defence Estates Organisation
5. Jammu and Kashmir Light Infantry
6. Armed Forces Tribunal
7. Transfer to Central Road and Infrastructure Fund etc
Detailed Heads and Object Heads of Pamphlet of RD&R are represented by seven digits in the CHB and Pamphlet of RD&R. This codification is converted into 15 digits in the CGA’s account, through a concordance.
Note: The Major Head Capital Outlay on Defence Services is a common head which caters to all Defence Services including Army, Navy, Air Force, Ordnance Factories, R & D and Inspection Organisation. There is no corresponding loan Major Head for Army.
The Sub Major Heads are denoted by two digits (e.g. 02, 03, etc.).
The Minor Heads are given three digits as in 101, 104, 110, 800 etc
