List of Major and Minor Heads PDF

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List of Major and Minor Heads

Major Head means a main unit of classification of revenue and expenditure. Major Head means the main unit of account for the purpose of recording and classifying the receipts and expenditure of the State according to various functions such as agriculture, education, health, etc.

Minor Heads subordinate to the Major Head shall identify the ‘Programme’ undertaken to achieve the objectives of the function. The sub head below the Minor Head represents various schemes or activities under the programme. Detailed Head is termed as object classification.

Tanle of Contents for Major and Minor Heads

  • Central Goods and Services Tax (CGST)
  • State Goods and Services Tax (SGST)
  • Union Territory Goods and Services Tax (UTGST)
  • Integrated Goods and Services Tax (IGST)
  • Goods and Services Tax Compensation Cess
  • Corporation Tax
  • Taxes on Income other than Corporation Tax
  • Taxes on Agricultural Income
  • Hotel Receipts Tax
  • Interest Tax
  • Fringe Benefit Tax
  • Other Taxes on Income and Expenditure
  • Land Revenue
  • Stamps and Registration Fees
  • Miscellaneous Tax Receipts
  • Taxes on Wealth
  • Securities Transaction Tax
  • Taxes on Immovable Property other than Agricultural Land
  • Commodities Transaction Tax
  • Customs
  • Union Excise Duties
  • State Excise
  • Taxes on Sales, Trade etc.
  • Taxes on Vehicles
  • Taxes on Goods and Passengers
  • Taxes and Duties on Electricity
  • Service Tax
  • Other Taxes and Duties on Commodities and Services
  • Currency, Coinage and Mint
  • Other Fiscal Services
  • Interest Receipts
  • Dividends and Profits
  • Public Service Commission
  • Police
  • Jails
  • Supplies and Disposals
  • Stationery and Printing
  • Public Works
  • Other Administrative Services
  • Contributions and Recoveries towards Pension and Other Retirement benefits
  • Miscellaneous General Services
  • Defence Services – Army
  • Defence Services – Navy
  • Defence Services – Air Force
  • Defence Services – Ordnance Factories
  • Defence Services- Research & Devlopment
  • And more.

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