Designed to help the candidates appearing the Appendix 3, LDCE, 70% etc of Railway Accounts
Study Material Index
By Nageswara Rao M, 9492432160
English Medium | |||
Subject | No of pages | No of Topics | No of MCQs |
GRP Part One | 165 | 68 | |
GRP Part Two | 277 | 33 | 289 |
Books & Budget | 126 | 42 | |
Expenditure | 240 | 80 | 139 |
Management Accounting | 113 | 42 | |
Total | 921 | 265 | 428 |
अध्ययन सामग्री सूचकांक
हिंदी माध्यम | |||
विषय | पृष्ठों की संख्या | विषयों की संख्या | एमसीक्यू की संख्या |
जीआरपी भाग एक | 157 | 68 | |
जीआरपी भाग दो | कुछ ही देर में | ||
बुक और बजट अध्ययन सामग्री | 125 | 42 | |
व्यय अध्ययन सामग्री - अक्टूबर, 2021 | 245 | 78 | 139 |
Total | 527 | 188 | 139 |
Coming soon:
Differences between Questions & Answers
Advanced Bookkeeping
Traffic Accounts
Workshop Accounts
Stores Accounts
The study material for LDCE of Departments (other than Accounts)
GRP Part Two (Hindi Medium)
TRAFFIC ACCOUNTS (Goods)
Various types of charges collected in Railway Receipts
By P.Murali Sr.SO(A)/TA/SR
Current prevailing Rates:
Wagon Demand Registration FEE. W.E.F. 01.11.2022 (WDRF)
Gauge | Registration fee per wagon (Rs.) | Registration Fee per rake (Rs.) |
BG | 6,000 | 1,00,000 |
MG | 6,000 | 1,00,000 |
NG | No loading | No loading |
Lump Sum Deposit for Government Departments shall be Rs.5 Lakhs.
Authority TC-I/2020/101/efile/I-part(I)(3332083) dt 17.10.2022
Demurrage Charges
The current Base Rate of DC shall be Rs.150/- per 8 wheeled wagons per hour w.e.f. 1.10.2022
Duration of excess detention beyond the free time of stock | Rate of Demurrage |
Upto 6 hours | Rs.150/- per wagon per hour or part thereof |
Beyond 6 hours upto 12 hours | Base rate + 10% |
Beyond 12 hours upto 14hours | Base rate + 25% |
Beyond 24 hours upto 48 hours | Base rate + 50% |
Beyond 48 hours upto 72 hours | Twice of Base Rate |
Beyond 72 hours | Thrice of Base Rate |
Authority TC-I//2022/201/efile/2(3394909 dt 13.09.2022
The debit/credit system of charging DC on trial measure has been discontinued w.e.f. 01.10.2022
Wharfage Charges
Railway Premises (Goods Sheds, Stations etc.) will be classified into three groups as prescribed below on the basis of average number of rakes dealt with during the period from 1st January to 30th April.
Group I | More than 12 rakes per month |
Group II | 7 rakes to 12 rakes per month |
Group III | less than 7 rakes per month |
PERMISSIBLE FREE TIME FOR REMOVAL OF GOODS FROM RAILWAY PREMISES 3.1 Free time for removal of goods from railway premises will be as under:
Goods stacked in goods sheds etc. waiting to be loaded in wagons/rake
Group I | 12 working hours from the expiry of free time for loading of wagons/rake |
Group II | 15 working hours from the expiry of free time for loading of wagons/rake |
Group III | 30 working hours from the expiry of free time for loading of wagons/rake |
(b) Goods unloaded from wagons/rakes waiting to be removed from goods shed etc.
Group I | 12 working hours from the expiry of free time for loading of wagons/rake |
Group II | 15 working hours from the expiry of free time for loading of wagons/rake |
Group III | 30 working hours from the expiry of free time for loading of wagons/rake |
Siding Charges:
The siding charges are calculated with All India Engine Hour Cost (AIHEC) which is advised by the Traffic Commercial Department. Every year. Based on the AIEHC siding charges are fixed for each siding.
The AIEHC for the current year w.e.f. 01.08.2022
Type of Engine Locomotives | Cost per hour | |
Broad Gauge (BG) | Meter Gauge (MG) | |
Diesel Locomotives | ||
Shunting Engine | Rs.10620 | Rs.10340 |
Train Engine | Rs.16990 | Rs.14770 |
Electric Locomotives | ||
Train Engine | Rs.15440 | --- |
Costs to be recovered for steam locos wherever in use over IR shall be identical to that of Diesel Engines indicated above.
Minimum time levied for siding charge is one hour
If the shunting trip time exceeds one hour based on trip trials conducted. The siding rates are calculated accordingly.
Busy Season Charge
Busy Season Charges which were discontinued during the pandemic period . Now the Board has decided to levy the same w.e.f. 01.10.2022 at the rate of 15 % for all commodities except Coal & Coke, container traffic and Automobile traffic. The Busy Season period is from 1st April to 30th June and 1st October to 31st March.
(Authority TCR/1078/2020/16/3329183 dated 27.09.2022
Development Surcharge:
5% levied throughout the year on all Goods Traffic
Authority TCR/1078/2015/14 dt 20.07.2015
Congestion charge:.
25% for all traffic booked to Bangladesh.
20% for all traffic booked to Pakistan
Authority TCR/1078/2015/14 dt 20.07.2015
Port congestion charges:
10% is levied for all Goods traffic, including containers originating from the ports.
Authority TCR/1078/2015/14 dt 20.07.2015
OTC & DTC:
In addition ,Originating Terminal Charge and Destination Terminal Charge are collected and apportioned to Originating Railway and Terminating Railway. The rates are OTC Rs. 20/- per tonne and DTC Rs.20/- per tonne.
GST:
5% Levied on all commodities.
Railway Material consignment:
when booked in Department owned wagons NO OTC, DTC and busy season surcharge levied. If RMC is booked in the General Service Wagon it is treated as Revenue Traffic and all charges are levied.
Freight calculation –
sample calculation
From: MDKS - ACC Siding Madukkarai
To: BDJ - BADAGARA
Commodity : Cement
Class : 140 B Wagon load
Distance : 216 Kms.
Table Rate : Rs. 366.50
Tonnes : 759 T
Distance | 216 Kms. |
Table Rate | Rs.366.50 |
Chargeable weight | 759 T |
Freight | Rs.2,78,173.50 |
OTC & DTC 40/T | Rs. 15,180/- Origin is private siding only DTC is charged |
Busy season surcharge 15 % | Rs.41,729.50 (278173.5* 15%) |
Development Surcharge 5% | Rs. 15992.13 ((278173.5+41729) X 5%) |
GST 5% | Rs.17,554 (278173.5+15180+41729.5+15992.13) X 5 % |
Total freight | Rs.3,68,630/- |
GST |
Hub and Spoke system:
Operators can operate the Hub and Spoke system for transportation of containers in certain regions for which the system of documentation and calculation of haulage charges would be as follows.
Hub is a container loading facility/depot, which will be used by an operator to aggregate/ disseminate traffic. For this purpose, the operator may make a request to the Railway indicating the pairs of stations between which he will run his container trains via this hub. Depending on operational feasibility and ensuring that this feasibility is not used by operators to get undue benefit of telescopic rate, the hub will be approved and notified to the Railway Administration by the Railway Board. No benefit may be given unless a Hub is notified by the Railway Board.
The Originating point will clearly indicate on the Railway Receipt (RR) whether the container will go directly to the destination or will move via a specified hub.
The haulage charges for the loaded container will be charged from the originating point to the destination point for the entire distance of actual haulage via the specified “Hub”.
For the loaded/empty container transshipped at the “Hub”, a subsequent RR with “Zero” freight will be prepared for the distance from the hub to the destination, duly cross-referring the original RR and the originating point on the subsequent RR.
The RR for recovery of haulage charges will be prepared by Railway Staff posted at ICD/Port/Railway Terminal on the basis of summary given by the operator of ICD indicating weight of consignment including the tare weight of container.
CONCOR:
The haulage charges are only collected for movement of TEU (Twenty feet Equivalent unit). The empty haulage is also charged.
The loaded container single deck are charged based on the weight loaded i.e, upto 10T, more than 10T and upto 20T, more than 20T and upto 26T, more than 26T and upto 30T and more than 30T.
Similarly empty container single deck and Empty Flat wagon movements are also charged.
Development Surcharge 5%, GST and Terminal Access Charge is also leviable for concor movement.
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