Railway Accounts Department Examinations

Tuesday, April 1, 2025

Pink Book, LAW Book & LSWP - Differences



Differences among 

 

Item

Pink Book

LAW Book 

LSWP / Mini LAW

Works

Itemized works / Umbrella Works

Sub Umbrella & Works beyond GM Powers

Lumpsum Works Program

Cost

More than Rs. 50 Crores

Less than Rs. 50 Crores

Less than Rs. 50 Crores as per the revised delegation

Sanction by

CCEA, MOR, RB

RB and GM

GM & DRM

 

Pink book:



  • Containing Itemised works & Umbrella costing more than Rs 50 Crores - FWP, M&P, and RSP.



  • Unique number is given every year till the work is completed.



  • Itemised works - Abstract Cost, Funds allotted, expenditure incurred so far, Funds allotted during the year and Balance Outlay available in the Pink Book. 



  • Once the annual Budget is passed, the 'Pink Book' becomes the authority to start preliminary works related to the project.



  • Commencing Works - After the sanction of Detailed Estimates only. 



  • Physical and Financial progress of works - Monitored through  IRPSM - Indian Railways Projects Sanction & Management.





LAW book: 

 

The List of Approved works shall include the following works



  • All Sub Umbrella works whether sanctioned by GM or RB
  • All Lumpsum Works sanctioned by RB which beyond GM’s Powers but costing less than Rs.50 Crores
  • All M&P items costing between Rs.10 Crore and Rs.50 Crore
  • All details about cost of the work, expenditure so far incurred, outlay of the year, and balance will be available in the LAW book.

 

LSWP or Mini LAW



  • LSWP stands for Lumpsum Works Program. Also called as Mini LAW (List of Approved Works)



  • At Divisional Level.



  • Within the prescribed ceiling limits in that particular year. 



  • Subject to the funds availability in that particular year. 

 

  • Should be completed in the period as per the norms. 

 

  • This list of works prepared at divisional level is called lump sum works program (LSWP) or DRM's Mini LAW (list of approved works) book.



  • Administrative approval shall be obtained by the Sr.DEN/Co-ordination. Sr.DEN/Coordination shall be responsible for the publication of the DRM’s LSWP or MINI LAW BOOK.



  • Should not be more than the PC (Permissible Cost) available to the DRM under a particular Plan Head
  • Any item of work that features in the MINI LAW BOOK for 2 years or more without sanction of the detailed estimate must be dropped from the same..

Key points for MCQ



1.    LAW stands for List of Approved Works 

2.    LSWP stands for Lumpsum Works Program 

3.    LSWP also called as Mini LAW

4.    RB stands for Railway Board

5.    MOR stands for Minister Of Railways 

6.    CCEA stands for Cabinet Committee on Economic Affairs

7.    Pink Book  - More than Rs. 50 Crores 

8.    LAW & LSWP  - Less than Rs. 50 Crores

9.    Sanction by: 

·        Pink Book works  -  By CCEA, MOR, RB

·        LAW - Railway Board & GM 

·        LSWP - GM, DRM

10.          Monitoring the works - through IRPSM 

11.          IRPSM stands for Indian Railways Projects Sanctioning & Management

12.          LSWP - Should be completed in the period as per the Norms

13.          Coordinator for LSWP - Sr.DEN/Co-ordination. 

14.          LSWP - Should not be more than PC under the relevant Plan Head at Divisional Level.

15.          PC =  C x N - TF 

16.          PC stands for Permissible Cost  

17.          C stands for Ceiling, N stands for Norms & TF stands for Through Forward 

–end–

 


Saturday, March 29, 2025

Planning & Production Control Organisation in Workshops - PCO

 

Planning & Production Control Organisation

Source: 121 M 

Key Functions - Vital for smooth, cost-effective, and timely production in Railway Workshops and Production Units.

Pre-Planning

  • Study of drawings and specifications.

  • Preparation of cost & detail books for each component.

  • Listing and ensuring availability of raw materials/components.

  • Maintaining data: installed capacity, booked load, spare capacity.

Drawing Office

  • Scrutiny and verification of engineering drawings.

  • Preparation of part drawings for manufacturing.

  • Designing of jigs, fixtures, templates, gauges, etc.

  • Maintenance of tool drawings and tool room coordination.

Planning Section

  • Processing: Creation of process sheets (operation sequence, material use, machines, tools).

  • Rate Fixing:

    • Maintenance of synthetic data for fixing operation time.

    • Scrutiny of piecework and excess time cards.

  • Efficiency:

    • Review of shop practices for improvements.

    • Monitoring off-cuts/rejected materials for reuse.

Production Control

  • Timely release of work orders.

  • Preparation and circulation of production schedules.

  • Coordination with Stores for advance material reservation.

Progress Office

  • Continuous tracking of component/assembly progress.

  • Monthly production & delivery reports.

  • Coordination with shops and stores for material flow.

  • Record maintenance of order status (received/completed).

Inspection

  • Inspection of components post-operation for specification compliance.

  • Reporting deviations and certifying quantities passed/rejected.

  • Inspection of incoming supplier materials/assemblies.
                                                 –end–

Friday, March 28, 2025

GST and Indian Railways

GST Rates on Indian Railways Related Goods and Services 

(as of March 28, 2025)

Category

Description

GST Rate

Passenger Transportation

Non AC - Sleeper Class & General Class 

0%

Exempt Services

Platform tickets, retiring rooms, cloakrooms, battery car services, Transportation of Railway equipment or materials by Goods Train

0%

Passenger Transportation

First Class (Non AC) or AC coaches like 1st AC, 2nd AC, 3rd AC, and AC Chair Car.

5%

Goods Transportation

Transportation of goods by rail

5%

Food & Beverages

Supplied by Indian Railways/IRCTC/licensees on trains

5% 

(No ITC)

Works Contract Services (Reduced)

Earthwork contracts >75% of value

12%

Works Contract Services (Standard)

Construction of under-bridges, tunnels etc.

18%

 

 

Tuesday, March 25, 2025

IRCTC - Latest facts

 

IRCTC - Latest Facts


  • Website:  www.irctc.co.in and IRCTC Rail Connect App (Android & iOS).

  • IRCTC revolutionized the life of the common man by enabling online ticket booking for Indian Railways.

  • Launched in August 2002, with just 27 tickets booked on the first day.

  • Record break - 15.88 Lakh e-tickets booked in a single day (21st March 2022) 


  • Record break - 28,434 tickets were booked in a single minute on 12th November 2022 at 11:02 AM.

  • One of the largest e-commerce websites in India and Asia Pacific.

  • NGeT - Next Generation E-Ticketing launched on 28th April 2014. .

  • The NGeT system can book over 26,000 tickets per minute.

  • Share of Total Reserved Tickets - 82.68% In FY 2022-23

  • An average of 12.38 lakh tickets - Booked daily - FY 2023-24

  • The ticket booking service is available 24x7, except for a 35-minute daily break from 23:45 hrs to 00:20 hrs.


Key Points: 


  1. IRCTC launched in 2002 August

  2. NGeT stands for Next Generation E-Ticketing

  3. The ticket booking service is available 24x7, except for a 35-minute daily break from 23:45 hrs to 00:20 hrs.



IRCTC - नवीनतम तथ्य


  • वेबसाइट: www.irctc.co.in और IRCTC रेल कनेक्ट ऐप (एंड्रॉइड और iOS)।


  • IRCTC ने भारतीय रेलवे के लिए ऑनलाइन टिकट बुकिंग को सक्षम करके आम आदमी के जीवन में क्रांति ला दी।


  • अगस्त 2002 में लॉन्च किया गया, पहले दिन सिर्फ़ 27 टिकट बुक हुए।


  • रिकॉर्ड तोड़ - एक ही दिन में 15.88 लाख ई-टिकट बुक हुए (21 मार्च 2022)


  • रिकॉर्ड तोड़ - 12 नवंबर 2022 को सुबह 11:02 बजे एक मिनट में 28,434 टिकट बुक किए गए।


  • भारत और एशिया प्रशांत क्षेत्र की सबसे बड़ी ई-कॉमर्स वेबसाइटों में से एक।


  • NGeT - Next Generation E-Ticketing 28 अप्रैल 2014 को लॉन्च की गई।


  • NGeT सिस्टम प्रति मिनट 26,000 से ज़्यादा टिकट बुक कर सकता है।


  • कुल आरक्षित टिकटों का हिस्सा - वित्त वर्ष 2022-23 में 82.68%


  • औसतन 12.38 लाख टिकट - प्रतिदिन बुक किए गए - वित्त वर्ष 2023-24


  • टिकट बुकिंग सेवा 23:45 बजे से 00:20 बजे तक 35 मिनट के दैनिक ब्रेक को छोड़कर, 24x7 उपलब्ध है।


मुख्य बिंदु:


  1. आईआरसीटीसी की शुरुआत अगस्त 2002 में हुई थी

  2. एनजीईटी का मतलब है नेक्स्ट जेनरेशन ई-टिकटिंग

  3. टिकट बुकिंग सेवा 24x7 उपलब्ध है, सिवाय 23:45 बजे से 00:20 बजे तक 35 मिनट के दैनिक ब्रेक के।