• Stock item, Non-stock items and PL No.

• Inventory Control.

• Planning and Procurement procedure of stock

items.

• Planning and Procurement of non-stock items.

• Checking of quality.

• Withdrawal of stores.

• Imprest items.
 STOCK ITEMS
The stores in the custody of Stores

Department may be either STOCK ITEMS or

NON STOCK ITEMS. If the items are required

frequently, stores department purchase

them, stock them and issue to consumer on

demand. Such items are called stock items.

Stock items comprise either ordinary stores

or emergency stores. All such items should

each have a Price List (P.L) number.

ORDINARY STORES
These are generally such items of stores for which there
is a regular turn over caused by constant demand and are
stocked by stores department.

EMERGENCY STORES
The depots have also to stock certain items though they do
not have a regular turn over caused by a constant demand.
These are Emergency stores and comprise items of stores
which do not ordinarily wear out or requires renewal but
have to be kept in stock to meet, Emergencies such as
breakage or unanticipated deterioration and which are not
readily obtainable. The stock cards relating to such items
should be marked with letter `E`.
NON STOCK ITEMS
All items of stores other than ordinary stores
and emergency stores may be termed non-stock
items and no purchase of such items may be made
for stock purpose. These are generally such items
which do not have regular demand by consumers.
These are procured by stores department on
receiving the requirement from user department.
SPECIAL STORES
These are stores required for works and other special
purposes i.e. other than operation or ordinary maintenance
and repairs and which are directly despatched to
requisitionist. These are procured through material schedules.
PRICE LIST CODE NO. (P.L. NO.)

in view of computerisation each stores item has

been codified in to eight digit code system on
the Indian Railways, such as 60 03 5237.
 First two digits from left (1st,2nd) : Major group
 Next two digits (3rd,4th) : sub-group
 Next three digits(5th,6th,7th) : Serial number
 Last digit (8th) : Check digit.
The PL code No. Should be correctly quoted in
the demand in order to avoid delays.
 PRICE LIST NUMBER
Major Groups Particulars.

00 to 09 Steam Locomotives

10 to 19 Diesel Locomotives.

20 to 29 Electric Locomotives.

30 to 39 C&W Parts and fittings

40 to 49 Electric Goods.

50 to 59 Signal and Telecommunication

60 Permanent way stores, track tools, bridge

spares.
Major Groups Particulars.

61 Building materials, sanitary wares,

roofing material, bricks, sand cement,
lime etc.
62 Pipes, tubes and fittings.
63 & 64 Vacant.
65 Machinery and their parts.

66 Spare parts.
67 Road Material.

68,69 Wagons.

70 to 79 General stores.
 Major group is further subdivide
in 99 sub-groups from 00 to 99.

Each sub-group has been further subdivided from 000 to

999 which are called price list Serial Numbers.

Unit Code Number for Transaction
TRANSACTION CODE TRANSACTION CODE
UNIT NO. UNIT NO

Nos. 01 Milligram 11

Pairs 02 Grams 12
Sets 03 Kilogram 13
Hundreds 04 Quintal 14
Thousands 05 Metre 22
Gross 06 Kilometre 23
Dozen 09 Sq.Meters 31
 CONSIGNEE CODE
Like PL code No., consignee code No. is also
classified but in to 5 digit code system.
The first digit from left of the code No.
indicates the division, the second digit indicates
the department, the third and fourth digit indicates
the serial No. of the subordinate in charge and the
last digit of the code No. indicates check digit. The
consignee No. should be correctly quoted in the
demand to arrange current supply to correct
subordinate.
 PLANNING OF NON-STOCK ITEMS

Non-stock items are those items which

generally do not have regular turn Over.
Therefore , planning of such items is not done
by the stores department but by the user
departments on the basis of various estimates
for works and their programmes for repairs
and maintenance. As purchase always takes
some time, advance planning for these items
is necessary.
After working out the requirement, the user
departments submit their requirements to their
user stores depot on requisition form No.
S 1320. The requisition is prepared on the basis
of one time on one form in duplicate. One copy
will be retained by the indenting office and the
other copy will be submitted to the stores
depot through the officer competent to
sanction the requirements.
1. Description of the items on the requisition
should be clear and detailed.
2. All the Drawings/dimensions with necessary
tolerances should be clearly specified
3. There should be standard specifications for
all the raw materials and components.
Standard specifications includes, ISS, BSS,
ASTM, IRS etc. If our requirements can not
be specified by any of these specifications,
our own specifications should be made.
4. Quantity required should be indicated both in
figures and words.
5. Head of allocation to which the expenditure
is to be charged should be indicated in the
indent.
6. Consignee code number should be indicated
and the place at which the material is to be
supplied should also be indicated.
7. Last Purchase particulars if any should be
indicated. Rate of the item should be as
realistic as possible. For this purpose,
enquiries can be made from the market. In
the absence of any data, inflation at the rate
of 6 to 10% per year may be allowed. In the
rate, various taxes such as VAT, Excise Duty,
Sales Tax, Octroi, Packing charges, Freight
charges etc. should be taken in to account.

8. Availability of Funds should be clearly

certified.

9. Where the estimate value of purchase is

going to be more than Rs.50000/- the
requisition should be vetted by the
associated finance of the indenting officer.
 IMPREST STORES
Material, whether stock items or non stock
items held in stock at running sheds, Train
examining stations etc. not for specific works
but as a standing advance for the purpose of
meeting day to day requirements in
connection with repair and maintenance and
operation of rolling stock shall including
consumable stores such as cotton waste, jute,
oil, grease etc. be treated as imprest stores.
The material required to up keep of rolling
stock by out station depots/sheds should also
be treated as imprest stores.
The quantity of each item of impress stores,
which each imprest holder may hold at a time,
should be generally based on the two months
average consumption and should be approved
by the competent authority.
Object :
The main object of the imprest system
is to control the expenditure on materials
used each month in the running repairs of
rolling stock.
System of Imprest stores:
• There are two systems – one is `charged off` stores in which
case their cost would have already been debited to Revenue
working expenses and the other one is the stores forming
part of the stores balances of the Railway, the cost of which
shall be at the debit of capital suspense. On the railways the
cost of all or most of the imprest stores held at running sheds
etc. has been charged off to Revenue.
• A Railway may follow only one of the two systems of
accounting for imprest stores at out stations.
 DUES
Material expected either against previous
recoupment advices or against purchase orders
placed on firms but material yet not supplied
are known as dues.
COVERED DUES
These are the out standing quantities
against all live purchase orders i.e. when
recoupment sheets/estimate sheets have been
covered by purchase orders but the material
have yet not been supplied by the firm.
UNCOVERED DUES
If the previous recoupment sheet has not
been covered by a purchase order or is only
partly covered, quantities out standing for
coverage against recoupment sheets are
known as uncovered dues.