Railway Accounts Department Examinations

Showing posts with label study material. Show all posts
Showing posts with label study material. Show all posts

Saturday, January 28, 2023

Study Material on Expenditure (English & Hindi), Books & Budget (English & Hindi), GRP Part 1 (English & Hindi), GRP Part 2 (English) and Management Accounting (English)

Study Material Index 

By Nageswara Rao M, 9492432160


English Medium


No of pages

No of Topics

No of MCQs

GRP Part One



GRP Part Two




Books & Budget







Management Accounting








अध्ययन सामग्री सूचकांक


हिंदी माध्यम


पृष्ठों की संख्या

विषयों की संख्या

एमसीक्यू की संख्या

जीआरपी भाग एक



जीआरपी भाग दो

कुछ ही देर में

बुक और बजट अध्ययन सामग्री



व्यय अध्ययन सामग्री - अक्टूबर, 2021 








 Coming soon:

  1. Differences between Questions & Answers

  2. Advanced Bookkeeping

  3. Traffic Accounts 

  4. Workshop Accounts

  5. Stores Accounts

  6. The study material for LDCE of Departments (other than Accounts)

  7. GRP Part Two (Hindi Medium)

Wednesday, November 2, 2022

Traffic Study Material by Shri Murali, SSO(A)/Chennai/SR


Various types of charges collected in Railway Receipts

By P.Murali Sr.SO(A)/TA/SR

Current prevailing Rates:

  1. Wagon Demand Registration FEE. W.E.F. 01.11.2022 (WDRF)


Registration fee per wagon (Rs.)

Registration Fee per rake (Rs.)








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

  1. 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

  1. 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:

  1. 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

  1. 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



Train Engine



Electric Locomotives

Train Engine



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. 

  1. 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

  1. Development Surcharge:

5% levied throughout the year on all Goods Traffic

Authority TCR/1078/2015/14 dt 20.07.2015 

  1. 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 

  1. 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 

  1. 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.

  1. GST:

 5% Levied on all commodities.

  1. 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.

  1. 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


216 Kms.

Table Rate


Chargeable weight 

759 T



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 



  1. 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. 

  1. 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.

  1. 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.  

  1. 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”.

  1. 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.

  1. 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.

  1. 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. 

 – end –