1108-F.B.: Head of Account for Composite Transfer and Packing Grant Clarified
Summary
The Finance Department has clarified that the newly introduced Composite Transfer and Packing Grant for West Bengal State Government employees must be booked under Detailed Head "11-Travelling Expenses". This resolves DDO and Treasury confusion, ensuring smooth and timely processing of employee transfer grant claims.
Key Takeaways & Points
- Finance Department clarifies the accounting head for the newly introduced Composite Transfer and Packing Grant for State Government employees.
- Expenditure must be drawn and booked under Detailed Head "11-Travelling Expenses" under the employee's respective salary head.
- Notification No. 3595-F(Y) dated 05.06.2018 (booking under "01-Salaries/07-Other Allowances") applies strictly to AIS and Judicial Officers, not State Government employees.
- The new grant subsumes the erstwhile Transfer Grant and Packing Allowance, maintaining the historic practice of booking under Travelling Expenses.
- All Treasuries, Pay & Accounts Offices, and DDOs are directed to process claims immediately under this clarified head of account.
GOVERNMENT ORDER
Government of West Bengal
Finance Department
Budget Branch
325, Sarat Chatterjee Road, Nabanna, Howrah-711102
File No: FIN-26011(11)/27/2025-BUDGET SEC-Dept. of FIN
Computer No: 1265840
Memo No. 1108-F.B. Date: 04.11.2026
CLARIFICATION
Subject: Head of Account for the drawl of "Composite Transfer and Packing Grant" in respect of State Government employees.
The "Composite Transfer and Packing Grant" was introduced in lieu of the existing Transfer Grant and Packing Allowance for State Government employees vide Finance Department Memo No. 3205-F(Pl) dated 27.08.2026.
It has been brought to the notice of the Government that confusion has arisen among various Drawing and Disbursing Officers (DDOs) and Treasuries regarding the appropriate Head of Account for booking the expenditure of this newly introduced grant. This confusion primarily stems from Notification No.3595-F(Y) dated-05.06.2018, which directs that claims for the "Composite Transfer Grant" be booked under the Sub-Detailed Head "07-Other Allowances" under Detailed Head "01-Salaries". It is clarified that the 2018 notification pertains to the "Composite Transfer Grant" admissible to All India Service Officers and Judicial Officers, and not the newly introduced grant for State Government employees.
The newly introduced "Composite Transfer and Packing Grant" for State Government employees subsumes the erstwhile 'Transfer Grant' and 'Packing Allowances'. As the erstwhile 'Transfer Grant' and 'Packing Allowances' were historically drawn from the Detailed Head "11-Travelling Expenses", the new "Composite Transfer and Packing Grant" should follow the same accounting principle.
Accordingly, I have been further directed to clarify that the expenditure on account of the "Composite Transfer and Packing Grant" introduced vide Memo No.3205-F(Pl) dated-27.08.2026 shall be drawn and booked under the Detailed Head "11-Travelling Expenses" subordinate to the respective Major, Minor, and Sub-Head of Account from which the salary of the concerned State Government employee is drawn.
All Treasuries, Pay & Accounts Offices, and Drawing and Disbursing Officers (DDOs) are requested to note this clarification and process the claims accordingly.
This order shall take immediate effect.
Special Secretary to the
Government of West Bengal
Orders Referred to in This Order
- Memo No. 3205-F(Pl) Not published on this site 27 August 2026
- Notification No.3595-F(Y) Not published on this site 5 June 2018