Primary Units (PU), also called Object Heads, are the last two digits in Indian Railways' 8-10 digit allocation codes (e.g., Demand-Source-Plan Head-Sub Head-Detailed Head-PU). They classify expenditure by element of cost (e.g., salaries, stores, contracts), enabling detailed analysis in revenue, capital (Demand 16), and pension budgets per Finance Code Volume II.
Primary Units Overview
Complete List of Primary Units
Standard PUs from Indian Railway Finance Code (Appendix 1) and allocation rules:
| PU Code | Description |
|---|---|
| 01 | Salaries and Wages (Pay & Allowances of Departmental Establishment) |
| 02 | Dearness pay and Dearness Allowances |
| 03 | Productivity Linked Bonus |
| 04 | House Rent Allowance |
| 05 | Compensatory (City) Allowance. Wages - deleted |
| 06 | Interim Relief. Wages - deleted |
| 07 | Transport allowance |
| 08 | Matching Contribution of Central Government towards Defined Contribution Pension System |
| 09 | Wages of Casual labour |
| 10 | Kilometer allowance |
| 11 | Overtime allowance |
| 12 | Night duty allowance |
| 13 | Other allowances |
| 14 | Fees and honoraria |
| 15 | Transfer allowance |
| 16 | Travelling expenses |
| 17 | Air Travel Expense sanctioned in lieu of privilege passes |
| 18 | Office Expenses |
| 19 | Rental for P & T Telephone and call charges including Trunk Calls |
| 20 | Leave encashment during service |
| 21 | Advertising Expenses |
| 22 | Utilities(excluding electricity) |
| 23 | Rental for office equipment (other than Data Processing). |
| 24 | Printing and Stationery including Publications |
| 25 | Children education allowance |
| 26 | Reimbursement of Medical |
| 27 | Cost of materials from stock |
| 28 | Cost of materials - Direct purchase |
| 29 | Remuneration to Re-engaged staff, officers and consultants |
| 30 | Cost of electrical energy |
| 31 | booking of direct purchase of fuel as well as issue of Fuel from ‘Stock’ for ‘Other than Traction Purpose’ like for activities/output of track machines, generator sets, for road vehicles etc |
| 32 | Contractual payments |
| 33 | Transfer of debits/credits from other units- Now, this primary unit shall not be used for loco performance (GTKM) debits/credits for which a new PU 61 has been created |
| 34 | Intra-railway adjustment of wages on POH and other repairs from WMS account to revenue heads |
| 35 | Intra-railway adjustment of material on POH and other repairs from WMS account to revenue |
| 36 | Excise duty paid/payable for purchase of materials |
| 37 | Customs duty paid/payable for purchase of materials (other than Countervailing & Additional custom duty ) -- deleted |
| 38 | Sales Tax paid/payable for purchase of materials |
| 39 | Air Travel (Domestic) |
| 40 | Air Travel (Foreign) |
| 41 | Value Added Tax |
| 42 | Arrear Payments-Salary & Wages |
| 43 | Arrear Payments-Dearness Pay & Dearness Allowances |
| 44 | Arrear Payments- Allowances other than D.A |
| 45 | Service Tax |
| 46 | Countervailing Duty |
| 47 | Additional Custom Duty |
| 48 | Customs duty paid/payable for purchase of materials (other than Countervailing & Additional Custom Duty) |
| 50 | Cost of computer hardware/system, Software/application software including expenditure on excise /customs and sales tax |
| 51 | Cost of computer consumables |
| 52 | Laptop procured by officers |
| 53 | All India Leave Travel Concession (AILTC) |
| 54 | Interest on delayed/non-deposit of NPS contribution |
| 60 | Fuel from stock – home railway locomotives fuelled by foreign railway |
| 61 | Transfers debit/credits of loco performance (GTKMs debits/ credits) |
| 63 | Inter railway adjustment of wages/ labour cost on POH and other repairs from WMS account to revenue heads |
| 64 | Inter-railway Adjustment of debits towards material used in POH and other repairs from WMS account to revenue heads |
| 72 | Central GST (CGST) |
| 73 | State GST (SGST) |
| 74 | Union Territory GST (UTGST) |
| 75 | Integrated GST (IGST) |
| 98 | Credits or recoveries |
| 99 | Other Expenses |
Usage Examples
Track Renewal (PH 31): 16-00-31-21-22-01 → Salaries for renewal works.
Fuel: 10-08-00-00-00-24 → HSD/Diesel purchase.
PUs adapt slightly by Abstract/Demand but remain consistent for object-wise control.
Key Notes
- Works Budget: Emphasizes 01 (dept. pay), 04 (casual), 21 (contracts).
- Revenue: Focuses on fuel (24), power (06), rolling stock (12-16).
- Code 99: Residual head; minimized via precise classification.
- This structure supports CAG audits and performance tracking.