Major Group Number | Main Group Number | Description |
| 0 | | Steam locomotive parts & fittings |
| 00 | WP/WG/WL/WT. |
| 01 | Other IRS locos BG. |
| 02 | Non-IRS locos BG. |
| 03 | YPIYG/YLIYM |
| 04 | Other IRS steam locos MG. |
| 05 | Non-IRS stern locos MG |
| 06 | All steam locos NG. |
| 07 | Rail mounted steam cranes BG/MG/NG. |
| 08 | Rail mounted diesel cranes BGIMG/NG. |
| 1 | | Diesel loco parts & fittings |
| 10 | Alco DLW diesel electric locomotives BG/MG/NG. WDM1, WDM2, WDS5, YDM4, YDM4A, Power Packs. |
| 11 | WDMI, WDM2. WDS5. YDM4. YDM4A, Vehicle Portion |
| 12 | WDMI, WDM2, WDS5, YDM4, YDM4A, Transmission |
| 13 | MAK/CLW diesel hydraulic locomotives BGIMG/NG/WDS4, WDS4A, ZDM3 Power Pack. |
| 14 | WDS4, WDS4A, ZDM3 Vehicle portion. |
| 15 | Hardware items Common to group 10 & 11. |
| 16 | General Motors diesel electric locomotives BG & MG WDM4, YDM3, YDM5. |
| 17 | Henschel Main line diesel hydraulic locomotives WDM3. |
| 19 | Non-standard diesel locomotives YDMI, N/ZDM1, ZDM2, WDS1, WDS2. |
| 2 | | Electric loco parts & fittings |
| 21 | DC Elec. locos BG pre-war. |
| 22 | DC Elec. locos BG post-war (WCMI, 2, 3, 4, 5 WCG2). |
| 23 | AC Elec. locos "GROUP" WAMI, WAG2, WAG3, and WAG4. |
| 24 | AC Elec. locos-Japanese design WAM2, WAM3, WAG2. |
| 25 | AC Elec. locos of CLW |
| 27 | AC/DC Elec. locos BG. |
| 28 | All AC Elec. locos MG. |
| 3 | | Carriage, Wagon, EMU, Railcar Parts & fittings |
| 30 | ICF Coaches BG & MG. |
| 31 | ICF EMU coaches BG & MG. |
| 32 | Diesel Railcars BG/MG/NG. |
| 33 | BENI Coaches BG & MG. |
| 34 | Jessops Coaches BG/MG. |
| 35 | EMU Coaches BGIMG (Jessop, Breda. etc.). |
| 36 | Other Coaching stock BG/MG |
| 37 | Old IRS design wagons, CR, O, MBC, NCL. |
| 38 | New IRS stock wagons. BOX, BOI, BCX, BRH & future new designs |
| 39 | Other goods stock e.g., IRCA & non-IRS. |
| 4 | | Electrical Stores |
| 40 | Cables, Conductors & transmission materials and wires. |
| 41 | Insulators & insulating materials. |
| 42 | Electrical fittings. |
| 43 | All instruments, appliances & component instruments. |
| 45 | T.L. Cells & train fighting materials (not included elsewhere). |
| 46 | Electrical sub-station transmission & distribution equipment. (not included elsewhere). |
| 47 | Electrical machinery & parts including carbon brushes of all types. |
| 5 | | Signals & Telecommunication Stores |
| 50 | Telegraphs & telephones equipment. |
| 52 | Wireless equipment including electronic components and spares for communication. |
| 54 | Signal & interlocking material, mechanical single wire and their parts & fittings. |
| 55 | Signal & interlocking material, mechanical double wire and their parts & fittings. |
| 56 | Signal & interlocking material, electrical and their parts & fittings. |
| 6 | | Engineering Plant machinery & parts. |
| 60 | Permanent Way, Track Tools & Bridge work. |
| 61 | Building materials including sanitary-ware, roofing materials (other than G.I. sheets), Bricks, Sand, Cement, Lime etc. |
| 62 | Pipes, tubes & fittings including valves. |
| 65 | Plant & Machinery including Cranes-complete unit. |
| 66 | Spares for Plant & Machinery and Cranes. |
| 67 | Road Motors, Auto-trucks, trolleys & material-handling equipment other spares. |
| 7, 8, 9 | | General Stores |
| 70 | Abrasives & grinding wheels. |
| 71 | Brushes, brush ware & basket ware and bamboo products. |
| 72 | Tools accessories & components & instruments. |
| 73 | Hardware, fasteners, rivets, bolts, nuts, screws, studs and pins and cotters. |
| 74 | Hardware-other than fasteners, ironmongery, Tin-ware, etc. including expanded metals, oil lamps, parts and fittings, stores etc. wire ropes, chains and allied fittings |
| 75 | India Rubber, Leather, Canvas & Plastics & kind of Materials (except those pertaining to technical classification). |
| 76 | Electrodes cutting & welding accessories Elect. &Oxyacetylene. |
| 77 | Paints, Enamels, Varnishes and Painter's stores including painter's oils and spirits. |
| 78 | Crockery, Cutlery, Napery, kitchen and tableware, furniture and other equipments including clocks, watches etc. |
| 79 | Cloth, clothing and personal equipment and cotton products such, as Cord, Twine ropes and Waste Cotton. |
| 80 | Petroleum & petroleum products other than fuel oil. |
| 81 | Acids, chemicals & chemical products (including soaps, disinfectants, insecticides & explosives) and vegetable oils |
| 82 | Drugs. Pharmaceuticals. Hospital instruments appliances |
| 83 | Stationery forms, drawing office instruments, laboratory apparatus, photographic equipment & printing press equipment. |
| 84 | Refractories, glass, glass substitute, asbestos, asbestos fiber, joint & packing material. |
| 85 | Bearing ball and roller. |
| 86 | Miscellaneous including fire fighting equipment and marine material. |
| 90 | Metals ferrous. |
| 91 | Metals Non-ferrous. |
| 92 | Fuel & Fuel oils. |
| 93 | Timber. |
| 97 | Rolling stock completes units. |
| 98 | Scrap. |
