CLASSIFICATION HANDBOOK
DEFENCE SERVICES RECEIPTS & CHARGES
2014
(Incorporating C.S. upto 55/2014)
Issued by
The Controller General of Defence Accounts
PREFACE
1. Since the publication of the 2007 Edition, many changes have taken place in
the Classification Hand Book (CHB), which is a basic document for accounting
of transactions in the Defence Accounts Department on behalf of the Defence
Services. It has therefore been decided to bring out this edition, which
incorporates all the changes issued and included upto Correction Slip No.55 of
2014, updated till 31st July, 2014.
2. This book contains the heads of classification operated on account of the
Defence Services and is based on the structure of Budget and Accounts
accepted by the Comptroller and Auditor General of India. Contents in this
book do not convey any authority for incurring expenditure.
3. i) All amendments to this book relating to Major/Sub Major, Minor Heads of
Account are issued by the Controller General of Defence Accounts 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) In respect of Sub and Detailed heads of Accounts, 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 Note below Para 6 of GAR-1990.
4. This edition of the Classification Hand Book supersedes the 2007 edition.
(Vandana Srivastava)
Controller General of Defence Accounts
New Delhi
Dated: 24th September, 2014
'An Overview of CHB’
For the purpose of classification of Receipts & Expenditure in respect of Defence Services
Estimates a codification system has been prescribed in the Classification Hand Book. This book
contains the heads of classification operated on account of Defence Services and are based on the
structure accepted by C&AG/CGA. The broad features of five tier coding system in this booklet are as
under:
Major Head
There are five Major heads under Revenue Receipts (with Minor/Sub/Detailed heads there
under) i.e (i) Army-0076, (ii) Navy-0077, (iii) Air Force-0078, (iv) Ordnance Factories-0079 and
(v) DRDO-0080. There is no receipt head under Capital Outlay. On the expenditure side there are six
Major Heads- (i)-Army-2076, (ii)-Navy-2077, (iii)-Air Force-2078, (iv)-Defence Ordnance Factories-
2079, (v)-Defence Research & Development-2080 and (vi)-Capital Outlay - Defence Services-4076.
Sub-Major Head
There are eight Sub-Major heads under Capital Outlay i.e. (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 and (viii) Technology Development-08. These Sub-Major Heads
have further been sub-divided into various Minor Heads/Sub-heads/Detailed heads. There are
however no Sub-Major Heads on the Revenue side.
Minor Head
There are different Minor heads under each Major head like Army has 12 Minor heads,
Navy-9 Minor heads, Air Force-8 Minor heads, Ord Fys-14 Minor heads and DRDO-8 Minor heads.
Number of some of these Minor heads is common to all Services e.g. Minor head-101-Pay &
Allowances, 105-Transportation, Minor head 110-Stores, Minor head 111-Works and Minor head
800-Other Expenditure.
Sub Head
The Sub heads in In the Classification Hand Book are generally in Alphabets. An example of
sub heads under Minor Head 101 -Pay & Allces 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.
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
