CHAPTER 28

INPUT OUTPUT TRANSACTIONS TABLE

Introduction generation of various components of final

28.1 The system of National accounts includes an demand and indirect taxes.
integrated set of supply use tables as well as
input-output tables. These tables provide a 28.4 Appendix 28.1 presents, in brief, the
detailed analysis of the process of production theoretical background for the construction of
and use of the goods and services(products) four quadrants of the pure commodity x
and the income generated in that production. commodity and industry x industry tables,
under different technology assumptions. The
28.2 The first Input-Output Transactions specifications of the scheme of detailed
Table(IOTT), consistent with the National sectoral classification (115 sectors) adopted in
Accounts Statistics(NAS) related to the year the IOTT are given in Appendix 28.2.
1968-69 was published by the Central Appendix 28.3 giving the aggregated 60
Statistical Organisation (CSO), in the sector classification and the linkages of the
publication “National Accounts Statistics, detailed 115 with aggregated 60 sector
1978”. This table was prepared jointly by the classification adopted in the earlier IOTTs has
CSO and the Planning Commission. been included for the benefit of users for
Subsequent to its completion, the CSO comparative studies with the earlier IOTTs.
undertook the preparation of IOTT for the
year 1973-74 at its own and decided to 28.5 Matrices 1 to 5 provide Detailed 115 sector
continue the work relating to the preparation absorption (commodity x industry) matrix for
of IOTT on regular basis and publish them the Indian economy, accompanying make
once in every five years. The IOTT 1973-74, (industry x commodity) matrix and other
in the aggregated 60 sectors form, was associated/subsidiary matrices. The 115
included in the NAS, 1981. A detailed report sector commodity x commodity table under
entitled "Input-Output Transactions Table, industry technology assumption, and the
1973-74" was published by the CSO in Leontief Inverse Matrix are included as
September 1981. Thereafter, the Reports on Matrices 6 and 7 respectively.
IOTT for the reference years 1978-79, 1983-
84, 1989-90, 1993-94 and 1998-99 in June 28.6 The input-output table gives the inter-industry
1989, September 1990, November 1997, July transactions in value terms at factor cost
2000 and March 2005 respectively. presented in the form of commodity x industry
matrix where the columns represent the
IOTT Structure industries and the rows as group of
commodities, which are the principal products
28.3 It describes the basic approach adopted in the of the corresponding industries. Each row of
compilation of IOTT and other important the matrix shows in the relevant columns, the
issues like the scheme of sectoral deliveries of the total output of the
classification, valuation of transactions and commodities to the different industries for
overall balancing between total Gross intermediate consumption and final use. The
Domestic Product (GDP) and the final entries read down industry columns give the
expenditures. It also gives the method of commodity inputs of raw-materials and
estimation of inputs and outputs for various services, which are used to produce outputs of
sectors of the economy and the underlying particular industries. The column entries at
assumptions in case of non-availability of the bottom of the table give net indirect taxes
information in the forms required, particularly (NIT) (indirect taxes-subsidies) on the inputs
in the case of unspecified inputs and outputs and the primary inputs (income from use of
and their allocation to different sectors. It labour and capital), i.e., Gross Value Added
also deals with the method adopted for the (GVA). The matrices included in the report are
the following:
Matrix-1: Input Flow (or Absorption) Matrix as the commodity x industry matrix;
Matrix-2: Output (or Make) Matrix as the industry x commodity matrix;
Matrix-3: Input-Output Coefficient Matrix;
Matrix-4: Product Mix Matrix;
Matrix-5: Market Share Matrix;
Matrix-6: Commodity x Commodity Matrix under the industry technology assumption;
Matrix-7: Leontief Inverse Matrix for commodities.

National Accounts Statistics-Sources & Methods, 2007 Î 260

 CHAPTER 28
Sector Classifications balanced IOTT, however, it is essential that
28.7 The first 32 sectors in the sector classification adjustments are made for these discrepancies
(Appendix 28.2) represent primary production, before the overall balancing of row and
the next 66 sectors relate to manufacturing column totals is undertaken. The overall
industries and the remaining 17 sectors deal discrepancy is absorbed in various categories
with the tertiary activities. In the primary of final demand (on the basis of the
production, 17 categories belong to discrepancies in each of the aggregates)
agriculture, 3 to animal husbandry and 1 each during the course of manual balancing of
to forestry and fishing and the remaining 10 to supply and disposition of each of the sectors.
mining. The level of dis-aggregation adopted As a result, the totals of categories of final use
for manufacturing industries generally presented in the table are marginally different
correspond to 4-digit level of National from the corresponding estimates in the
Industrial Classification (NIC), 1998. Tertiary Consolidated Accounts of the Nation presented
activities include services like construction, in the NAS.
electricity, gas, water supply, railway
transport, other transport, storage and Inputs and Outputs of Sectors
warehousing, communication, trade, hotels & 28.11 Input structure in respect of different sectors
restaurants, banking, insurance, ownership of together with commodity-wise details of final
dwellings, education, medical and health and demand vectors and indirect taxes are
other services. The final uses have been compiled from the details available in the
distinguished under six categories (i) Private relevant worksheets made for preparation of
Final Consumption Expenditure (PFCE), (ii) national income and related aggregates
Government Final Consumption Expenditure released annually by the CSO through NAS.
(GFCE), (iii) Gross Fixed Capital Formation The details of sources of information and
(GFCF), (iv) Change in Stocks (CIS), (v) methodology in this respect have been
Exports of goods and services (EXP) and (vi) discussed in the earlier chapters of this
Imports of goods and services (IMP). publication. However, specific details for the
sectoral classification adopted in the Input–
Valuation of Transactions Output Transaction Table of Indian National
28.8 All the entries in the IOTT are at factor cost, Accounts are discussed in the following
i.e. excluding trade and transport margins paragraphs.
(TTMs) and NIT. The IOTT, to begin with, is
prepared at original purchasers' price, i.e. at Agriculture (Sectors 1 to 17)
the price at which actual transactions take 28.12 The first 17 sectors of the IOTT, namely, (1)
place. The entries at factor cost are arrived paddy, (2) wheat, (3) jowar, (4) bajra, (5)
thereafter by removing the components of maize, (6) pulses, (7) gram, (8) sugarcane,
TTMs and net indirect taxes. These have been (9) groundnut, (10) jute, (11) cotton, (12)
shown in separate rows in the table. The row tea, (13) coffee, (14) rubber, (15) coconut,
of net indirect taxes thus depicts the taxes (16) tobacco and (17) other crops, cover the
paid by the industries on intermediate inputs agriculture sector. The input structures for
used in the process of production of industry's these sectors have been developed separately
output. for each of these 17 sectors.

Secondary Products 28.13 The main sources of data utilised for

28.9 Manufacturing industries often produce estimation of various inputs going into
secondary products either as joint products or production of various crops are the Cost of
as by-products apart from the primary Cultivation Studies (CCS) published by the
products. For preparing the industry x Directorate of Economics and Statistics,
industry and commodity x commodity Ministry of Agriculture (DESAg). The crops for
matrices, the secondary products are which the data on inputs is not available from
transferred to the industries where they are the CCS, results of CCS from a year close to
principally produced following the procedures reference year made use of.
recommended in the System of National
Accounts (SNA). 28.14 The information on cost of plantation crops,
viz., tea, coffee, rubber, tobacco and coconut
Overall Balancing between total is obtained from the Tea Board, Coffee Board,
Product and Expenditure Rubber Board, Directorate of Tobacco
Development and Coconut Development
28.10 In the NAS, aggregates according to two Board, respectively. The cost structure
approaches obtained independently do not furnished by these Boards includes cost
balance and the discrepancies are shown beyond the cultivation stage, whereas for
separately in the individual accounts of the agricultural sectors, the charges up-to the
Consolidated Accounts of the Nation. For a cultivation stage are only relevant as
National Accounts Statistics-Sources & Methods, 2007 Î 261
 CHAPTER 28
processing of these crops is the activity the case of 'other crops', the respective
outside the scope of agriculture. Account is consumption of manure and pesticides is
therefore taken of the value of inputs used estimated on the basis of per hectare
only up-to the stage of cultivation. These weighted average value of the manure and
inputs relate to cost of materials required pesticides consumption of all the principal
towards cultivation cost, such as, general crops and the area under 'other crops'. These
fieldwork, manuring, spraying, plucking and crop-wise estimates are adjusted so as to
tapping. correspond to the total value estimated for
deriving GDP in the NAS. Pesticides data are
28.15 The data available from the above sources has available from Pesticide Association of India.
been used for estimating the cost of
production on crops mentioned above. Since 28.20 The irrigation charges are payable to the
data available from these sources are in value government in lieu of water supplied to
terms and sometimes refer to different years, producers from government owned canals.
necessary adjustments are made for the price These data are collected from the State
changes in those cases where the data related Directorates of Economics and Statistics
to the years other than reference year. (DESs), State Irrigation departments and
budget documents of the state governments.
28.16 The inputs going into production of agricultural The items on which the information is
commodities are (i) seed, (ii) chemical collected are sale of water for irrigation
fertilisers, (iii) organic manure, (iv) pesticides purposes, irrigation cess, local cess, etc.
and insecticides, (v) irrigation charges, (vi) Allocation of charges to individual crops
electricity, (vii) diesel oil, (viii) bullock labour, (excluding plantation crops) is done on the
(ix) current repairs and maintenance of fixed basis of data available from the CCS and the
assets and other operational costs, (x) market area under each crop. In the case of 'other
charges and (xi) financial intermediation crops', irrigation charges are estimated on the
services indirectly measured (FISIM). basis of per hectare weighted average value of
irrigation charges of all the principal crops and
28.17 The value of seed in respect of individual crops the area under 'other crops'. The irrigation
is estimated on the basis of seed rates charges paid for agricultural activity are taken
available from the various CCS as well as from as self input and clubbed with the value of
the State Agriculture Departments. The seed seed. As the government irrigation system is
rates are the same as those utilised in the considered as service output of agricultural
estimation of GDP. sector, the material input costs of government
irrigation are also to be taken as inputs of the
28.18 The consumption of fertilisers for each of the sector. The total material cost of government
crops (other than tea, coffee and rubber for irrigation is arrived at from the budget
which actual consumption estimates are documents of centre, state and local bodies.
available from the respective Boards) is These items are (i) travel expenses, (ii)
estimated on the basis of information relating advertisement/publicity, (iii) electricity, (iv)
to crop-wise per hectare consumption of publication, (v) postage and stamps, (vi)
fertiliser available from the CCS Reports and paper and stationery, (vii) repair of furniture,
the corresponding area under the crops. The typewriters etc., (viii) maintenance of staff car
fertiliser consumption in the case of 'other and petrol charges, and (ix) repairs and
crops' is estimated on the basis of per hectare maintenance. These material costs are
weighted average value of fertiliser allocated to each crop (excluding plantation
consumption of all the principal crops and the crops) and 'other crops' in proportion to crop-
area under 'other crops'. The total value of wise area under canal irrigation.
fertilisers thus estimated differs from the total
off-take of fertilisers available from "Fertiliser 28.21 Information on electricity consumption is not
Statistics" published by the Fertiliser explicitly available from the CCS. Data on
Association of India and used in estimation of electricity utilised for agricultural purposes is
GDP. Thus, the crop-wise estimates of obtained from the Central Electricity Authority
fertiliser consumption are adjusted so as to and is distributed to various crops in
correspond to the total fertiliser off-take. proportion to crop-wise area irrigated by tube
wells and pump sets.
28.19 The consumption of dung (organic) manure,
pesticides and insecticides for each of the 28.22 Information on diesel oil consumption is also
crops (other than tea, coffee and rubber) is not explicitly available in the CCS. The total
estimated on the basis of information relating consumption of diesel oil in agriculture is
to crop-wise per hectare consumption of estimated on the basis of number of tractors
manure and pesticides available in the reports and diesel engines used in agriculture and per
of the CCS and the area under each crop. In unit consumption of diesel oil. The data on

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 CHAPTER 28
the number of tractors are obtained from the 28.26 Also, the value of output of by-products like
respective state DES and the number of diesel straw, stalks, cane trash, rice bran etc. are
engines, estimated from the livestock census. included in the output of respective crops , as
The value of diesel oil consumption by tractors no separate inputs are required for their
is distributed among the various crops in production. FISIM have also been allocated to
proportion to the area under each crop the respective sectors and are treated as an
(excluding area under plantation crops & input item.
orchards) and that of diesel oil consumed by
oil engines on the basis of crop area irrigated Animal Husbandry (Sectors 18-20)
by all the sources except tube wells and 28.27 Animal husbandry activity is divided into three
canals. sectors namely (i) milk and milk products, (ii)
animal services to agriculture consisting of
28.23 The cost of bullock labour for the crops services rendered by draught animals for
(excluding plantation crops) is estimated on different agricultural operations and (iii) other
the basis of data available from the CCS livestock products comprising of various edible
relating to crop-wise per hectare cost of and non-edible livestock products other than
bullock labour and the area under each crop. milk and milk products. The services rendered
In case of 'other crops' the value is estimated by animals for carrying goods and passenger
on the basis of per hectare weighted average traffic (unorganised transport) are considered
value of bullock labour of all the principal as a part of transport sector and not of the
crops and the area under 'other crops'. The animal husbandry sector.
crop-wise estimates are finally adjusted so as
to correspond to the value of bullock labour. 28.28 The inputs of animal husbandry sector consist
These are in fact animal services produced in of livestock feed cost, expenditure on repairs
the animal husbandry sector for the use of and maintenance and operational cost.
agriculture and are taken as purchases from Livestock feed comprises of (i) roughages,
the animal husbandry sector. which include cane-trash, grass, fodder, stalks
and straws etc., (ii) concentrates, which are
28.24 Information on repair and maintenance is not oil cakes, crushed pulses, grains, gram, rice
available in the CCS. The estimates of total bran, husk, oilseeds, gur etc. and (iii) salt,
repairs and maintenance for all types of farm medicines and other miscellaneous feed. The
implements and machinery, farm houses, entire value of fodder products, cane trash
grain golas, plantations and orchards, and grass, 95 per cent of the value of stalks
reclamation of land, bunding and other land and straws (produced in agriculture sector)
improvements are prepared on the basis of are assumed to constitute the feed of total
data contained in All India Debt and livestock population (including transport
Investment Survey (AIDIS), RBI, 1991- 92. animals). A correction is made to adjust for
Allocation of repairs and maintenance of fixed the consumption of these items by those
capital for various categories of assets for animals which are not used in agriculture by
different crops is made in proportion to the excluding the proportion of consumption of
fixed capital estimated on the basis of the CCS animals like bullocks in urban areas, horses,
and is adjusted so as to correspond to the camels etc. mainly used for transportation
estimates for the agricultural sector as a purposes. The 30th Round of NSS provides
whole. direct information for the year 1975-76 on
consumption of concentrates, salt and
28.25 In the dis-aggregated statement on value medicines by cattle and buffaloes in milk. The
added from agriculture and allied activities relative rates of consumption by other
published in the NAS, the item “market categories of animals are available in the
charges” is included as an input item. This studies carried out by the Indian Agricultural
item relates to transport charges for carrying Statistics Research Institute (IASRI) and the
the agricultural products from the farmer’s State Animal Husbandry Departments. Norms
field to the nearest market and the charges of feed of poultry are estimated from the
paid by the farmers to the primary marketing results of surveys of egg production and
centres. In relation to these agricultural poultry practices carried out in certain states.
sectors, it may be mentioned that the The overall consumption norm based on these
manufacturing activities of rice milling, flour surveys is used for all other states.
milling, dal milling and other grain milling are
clubbed with the respective sectors of paddy, 28.29 Category-wise animal population for the
wheat, pulses and other crops, as the final reference year is estimated by using the
uses are not available separately for these respective growth of animals observed in
items. various Livestock Censuses (latest being
Livestock Census 2003). Cost of feed of
animals used in agricultural activities is

National Accounts Statistics-Sources & Methods, 2007 Î 263

 CHAPTER 28
estimated as a proportion of total feed cost of information is available on the operational
the entire population. For distributing the costs relating to livestock products, it is
total cost between the agriculture and assumed that twenty five per cent of
non-agriculture sectors, the respective operational costs is firewood and thus credited
number of animals under each of these to sector 17, ten per cent repairs and
categories is converted into cattle equivalents maintenance of implements used to be
and proportions are worked out. The total credited to sector 77, and the rest of it i.e.
urban working population of cattle and sixty five per cent of the operational cost is on
buffaloes and the entire population of horses, labour which is produced and consumed by
ponies, donkeys, mules and camels are the two sectors 'milk and milk products' and
treated as animals not used for agricultural ‘other livestock products’. Gross value of
purposes. output from livestock products is estimated
from 8 broad groups, viz. (i) milk and milk
28.30 The commodity-wise total feed estimated as products (ii) meat and meat products, (iii)
above is allocated to various categories of hides and skins, (iv) eggs and poultry meat,
animals under the three sectors of animal (v) wool and hair, (vi) dung, (vii) increment in
husbandry and transport service animals on livestock and (viii) other products. The output
the basis of results of studies conducted by thus worked out at market prices is then
IASRI. Commodity-wise details, available from converted at producers' prices by deducting
the above studies on Cost of Production of the market charges.
Livestock products pertaining to the States
viz., Jammu & Kashmir, Karnataka, Mizoram, Forestry (Sector 21)
Tamilnadu and Uttar Pradesh, are made use of 28.32 The economic activities covered under this
in preparing the respective input- structures of sector are (i) forestry (planting & conservation
the Animal Husbandry sector. These reports of forests, gathering of uncultivated forest
provide data on the average daily feed per products such as resins, lac etc; and charcoal
animal per day for different categories of burning carried out in the forests and the like)
animals such as milch cow, milch buffalo, and (ii) logging (felling and rough cutting of
goat, sheep, bullock cow, bullock buffalo, and trees, rough shaping of poles etc.) and
young stock for cow and buffalo, cow and transportation of logs upto the permanent
buffalo not even calved once, poultry and pig lines of transport. The forest products are
for various states. Using this data and the classified into two broad groups, (a) major
estimated livestock population, the quantity of products and (b) minor products. Major
feed for the whole year is estimated products include industrial wood (timber,
separately for each category of animals. Per round-wood, match and pulpwood) and fuel
animal feed norm is obtained using feed wood (fuel wood and charcoal wood) whereas
consumed by bullock cow and bullock buffalo. minor products comprise a large number of
Using this norm, the population of the animals items such as bamboo, sandal wood, charcoal,
and the cattle equivalence ratios, the quantity lac, resins, honey, gum, tendu leaves, etc.
of feed for transport animals i.e. horses and
ponies, donkeys and mules, urban camels, 28.33 For major products annual data on output and
urban bullock cow, and urban buffalo bullock wholesale prices at assembling centres are
is obtained. Similarly the quantity of feed for obtained from the Chief Conservator of Forests
agricultural service animals, i.e. rural bullock or through the DES in the states. For
cow, rural buffalo bullock and rural camel is estimating the value of output of major
also estimated. Quantity of feed for milch cow, products, the production is evaluated at
milch buffalo and milch goat is assumed as the producers' prices at state level.
input of the sector "milk and milk products",
the feed for agricultural service animals is 28.34 For minor products, output and price data for
assumed as input for the sector "agricultural each type of products are not available for all
animal services" and the feed for the rest of states. For such states, information on royalty
the animals taken together is taken as the value or contract fee released by the
input of the sector "other livestock products". government is available. The value of output
in such cases is worked out indirectly from the
28.31 The inputs of animal husbandry consist of royalty value using appropriate proportions
feed, repairs and maintenance and operational decided in consultation with the Chief
cost. The cost of repairs and maintenance of Conservator of Forests/DES.
cattle sheds and meat stalls is estimated using
the results of AIDIS, 1991-92 and credited to 28.35 The inputs under this activity refer to
construction sector. Operational cost of operational costs and expenditure on repairs
removing hides, skins, hair and wool consists and maintenance of roads, transport
of repair and maintenance of implements used equipment and other assets. On the basis of
and also the cost of labour. Since no data on revenue and expenditure of the State

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 CHAPTER 28
Forest Departments, the value of inputs has Ahmedabad, the total repair and maintenance
been taken to be 10 per cent of total value of of the boats is estimated. The item-wise
output. This sector consists of three parts (i) operational costs other than the repair and
State Forest Departments appearing in the maintenance of boats are worked out on the
demands for grants of centre and state basis of data received from different State
government budgets, (ii) state government Fisheries Departments. The total input cost
forest corporations of various states and (iii) for mechanised and non-mechanised boats are
the work done by the contractors (private split up into various items. The input structure
part). Information on purchase of commodities of fishing sector is obtained by clubbing the
and services for government forests has been respective input structures, and also the value
culled out from the budget documents of of salt used for fish curing and the FISIM.
central and state governments. The total cost
has been split up into items of raw material Mining and Quarrying (Sectors 23 to
and services used on the basis of proportions 32)
obtained from the analysis of budget 28.39 Mining and quarrying activity is dealt
documents of the central and state separately under four groups, viz., (i) coal and
governments. The commodity-wise details of lignite, (ii) petroleum and natural gas, (iii)
items such as 'materials and supplies' and metallic minerals and (iv) non-metallic
'office expenditure' which appear in the minerals. These have further been dis-
'Demands for Grants' of budget documents are aggregated into ten sectors namely, (i) coal
obtained through correspondence from the and lignite, (ii) petroleum & natural gas, (iii)
State Forest Departments. Similarly, iron ore, (iv) manganese ore, (v) bauxite, (vi)
information on item-wise inputs of forest copper ore, (vii) other metallic minerals, (viii)
corporations of various state governments is lime stone, (ix) mica and (x) other
culled out from their annual reports. non-metallic minerals.
However, for the remaining third part, the
item-wise inputs are estimated on certain 28.40 The input norms for coal, lignite and crude
assumptions according to the nature of work petroleum & natural gas are based on data
done by the contractors. obtained from the Coal Controller, Neyveli
Lignite Corporation Ltd., Oil & Natural Gas
Fishing (Sector 22) Commission and Oil India Ltd. Data on
28.36 The activities included in this sector are metallic and non-metallic minerals to the
commercial fishing in (i) ocean, coastal and extent of iron ore, bauxite, manganese, other
off-shore water, (ii) inland water which metallic minerals and non-metallic minerals
includes catching, tackling and gathering of (excluding minor minerals) are obtained
fish from rivers, irrigation and other canals, through correspondence from the respective
lakes, tanks etc., subsistence fishing and producing mines. The data for minor minerals
exploitation of uncultivated plants life in inland are taken from survey results of Enterprise
water and artificial ponds. Fish curing viz., Survey 1992-93 with proper adjustments. The
salting and sun drying of fish is also taken as items “other inputs” and “raw materials”
an activity falling within the sector. appearing in the data have been broken up
into various commodities on the basis of the
28.37 The total input of fishing activity in the form of expenditure details culled out from the annual
operational costs and expenditure on repairs reports of Non-Departmental Commercial
and maintenance is obtained using the same Undertakings, such as, Kudremukh Iron Ore
norms as adopted in the estimation of gross Corporation, Manganese Ore India Ltd.,
value added from this sector. The total input Haryana Minerals, Maharashtra State Mining
in fish curing activity viz., value of salt used, Corpn., Tamilnadu Magnasite Corpn,
estimated on the basis of data on value of salt Rajasthan State Mining Corpn, Bharat Gold
used for fish curing received directly from the Mines, Hutty Gold Mines, Coal India Ltd,
State Fisheries Department of the maritime Neyveli Lignite Corporation Ltd., and Oil India
states. Ltd. The input-structure of other non-metallic
minerals is obtained by combining those of the
28.38 The total input of fishing activity is divided into non-metallic minerals and minor minerals.
two parts namely; using (i) mechanised boats
and (ii) non-mechanised boats. On the basis Manufacturing (Sectors 33 to 98)
of the data available in (i) “All India Livestock 28.41 Manufacturing sector, comprising of 33 to 98
Census” (ii) ratio of cost of their maintenance sectors of the IOTT, is prepared separately
derived from the study of mechanisation of for registered and unregistered
fishing boats, by Programme Evaluation manufacturing respectively. Data for
Organisation of Planning Commission of India registered manufacturing for a reference year
and (iii) the results of the studies conducted is obtained from Annual Survey of Industries
by the Indian Institute of Management, (ASI), whereas the data for unregistered
National Accounts Statistics-Sources & Methods, 2007 Î 265
 CHAPTER 28
manufacturing is obtained from survey manufacturing sector. These data are culled
conducted by NSSO for a year close to out from the Budget Documents of Ministry of
reference year with proper adjustments. Railways for the reference year.

28.42 Registered Manufacturing: The source of data 28.43 Unregistered Manufacturing: The source of
for the output and inputs of registered data for the output and inputs of
manufacturing sector is the ASI. The Data of unregistered manufacturing sector is from
ASI used for the IOTT are Block H (Pt I the survey on unorganised manufacturing
Schedule) (inputs), Block J (outputs) and sector conducted by the NSSO. Specially
Block I, F & G (other inputs & outputs). tabulated data on item-wise inputs and
These data available at 4-digit level of outputs are used for preparing the
National Industrial Classification (NIC), 1998, input/output flows of the unregistered
estimated for All India by Industry x ASICC manufacturing. Treatment of unidentified
Commodity Codes from the respective Blocks items appearing in the above mentioned
are converted into IOTT sectors using NIC - tables are same as those of registered
IOTT concordance codes and ASICC manufacturing, except for those items which
Commodity-IOTT concordance codes for the are not given ASICC Codes. These uncoded
industries & commodities respectively, which items are given IOTT sector codes by the
are developed specifically by the CSO. The CSO on the basis of the corresponding
input and output flows for registered descriptions of these items, made available to
manufacturing are arrived at by combining the CSO by the NSSO. Necessary
the individual flows of data from Block H, I ,F adjustments are also made to convert the
for the former and Block J & G for the latter data to the reference year like for 1998-99,
respectively. The unidentified items the year of latest IOTT. Input/output flows
appearing in the Data such as "other thus arrived separately for registered and
products" and "addition to stock of unregistered manufacturing are clubbed
semi-finished products" are clubbed with together to arrive the total flows of the
principal product of the industry. Also items manufacturing sectors.
like (i) other basic materials, (ii) other
chemicals and auxiliary materials, (iii) other Construction (Sector 99)
packing materials, (iv) consumable stores and 28.44 The values of the basic materials viz., cement,
(v) building material are distributed to the iron and steel, bricks and tiles, timber and
relevant conceivable sectors in proportion to round wood and other construction materials
their existing values. In addition to these used for construction are the input costs of the
items, some more items do appear viz. (i) construction sector. To split up the aggregate
electricity produced and sold, (ii) sale value of value of other construction materials over
goods sold in the same condition as their various constituents, the input norms for
purchased, (iii) work done for others (iv) own roads and bridges compiled from "Detailed
construction (v) materials consumed for analysis of building projects" of the Planning
repairs and maintenance of machinery, Commission (unpublished) and for other
building & others (vi) contract and commission buildings, obtained from Central Building
works done by others on materials supplied, Research Institute (CBRI), Roorkee are used.
(vii) purchase value of goods sold in the same The office expenditure of construction
condition as purchased (viii) printing and companies is taken from annual reports of
stationery (ix) rates & taxes excluding income- public sector companies. The input norms for
tax (x) insurance charges (xi) bank charges building construction are applied to the value
(xii) inward freight and transport charges (xiii) of building construction and the input norms
postage, and telephone telex charges and for roads and bridges are applied to the value
(xiv) miscellaneous charges. While the items of construction other than buildings.
(i), (iii), (iv) and the difference of (ii) and (vii)
(taken as trade output) relate to output, 28.45 In the Make Matrix the outputs shown by the
remaining items are inputs. Item (iii) & (vi) industries against construction have been
are allocated to other services sector in the shown as such. Since the value of output and
output and input flows respectively. The domestic product for the total construction is
repairs and maintenance of buildings are derived by the commodity flow approach, the
allocated to construction sector whereas the output of construction sector in the Make
repairs and maintenance of others, machinery Matrix is reduced by the total of construction
& equipment are allocated to relevant sectors output shown by the respective industries.
producing industrial machinery. The remaining
items are allocated to the respective sectors 28.46 The inputs relating to construction not
with the necessary adjustments. Repair & accounted in commodity flow approach are in
maintenance of locomotives & other rail road the form of straw, bamboo and grass etc.
equipment are also included in the

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 CHAPTER 28
These inputs are assumed to flow from Railway transport (Sector 103)
agriculture and forestry sectors. 28.51 Railway transport service includes government
railways. The total material consumption of
Electricity (Sector 100) government railways is obtained by analysing
28.47 The economic activities covered in this sector the Demands for Grants for Expenditure of the
are generation, transmission and distribution Central Government Railways. The
of electrical energy. The estimates of inputs expenditure made by railways on education,
are arrived at by aggregating the inputs of (i) medical facilities, and repair and maintenance
State Electricity Boards, (ii) Neyveli Lignite activities of manufacturing railway
Corporation, (iii) Damodar Valley Corporation, (workshops) is excluded from this sector and
(iv) Departmental Commercial Undertakings of is included in the respective sectors of the
Central and State Governments relating to the IOTT.
electricity sector, Municipal Electricity boards &
Local Bodies and (v) Private Electricity 28.52 The material consumption of government
companies, respectively. The item-wise railways appears as expenditure under five
expenditure on inputs in these undertakings heads in the Demands for Grants for
and private companies is compiled from their Expenditure of the Central Government
annual reports and budget documents of Railways. These expenditure heads are (i)
central and state governments and local travel expenses, (ii) contingent expenses,
bodies. (iii) cost of materials, (iv) contractual
payments, and (v) other expenses. Item-wise
Gas (Sector 101) details for contingent expenses, cost of
28.48 The gas sector covers the activity of gas materials, contractual payments and other
produced and supplied. The major source of expenses are culled out, to the extent
data is Khadi & Villages Industries Commission possible, from the respective heads of the
(KVIC) in the case of gobar (dung) gas. The budget document and information collected
data on production of gobar gas (methane) from the Railway Board.
and manure in quantity and value terms
along-with the number of gobar gas plants Other Transport Services (Sector 104)
and the repair and maintenance of these 28.53 The other transport service includes road,
plants are obtained from the KVIC. The input water, air transport and services incidental to
gobar (cow dung) and out put of manure are transport. These activities are considered
assumed to be of equal value due to the non- separately for the purpose of estimation of
availability of details on their valuation. Thus, input structure. The road transport is further
the inputs entering in the cost structure of gas classified into mechanised and
sector are gobar and repairs and maintenance non-mechanised road transport.
of the gobar gas plants.
28.54 Mechanised Road Transport: Mechanised road
Water Supply (sector 102) transport includes buses, trucks, taxies, auto
28.49 The economic activities covered in this sector rickshaws and tramways. The total material
are collection, purification and distribution of consumption of mechanised road transport is
water for domestic and industrial consumers, estimated separately for public and private
excluding the operation of irrigation system. sectors. For the public sector undertakings,
For preparing the input structure, government input structure is estimated by analysing the
sector comprises of centre, state/UT annual reports of State Road Transport
governments and local authorities including Corporations and Budget Documents of
water supply corporations/boards. Centre, States & Local bodies. The public
sector undertakings in respect of mechanised
28.50 The item-wise inputs in respect of the road transport are mainly engaged in bus
government sector are estimated on the transport services. As regards private sector,
basis of data culled out from the budget material consumption is estimated separately
documents of centre and state governments for passenger and freight traffic. For
and local authorities and water supply passenger and freight traffic, the input cost
corporation/boards. In the case of private and item-wise details of the inputs are
sector, the only inputs considered are estimated separately, on the basis of norms
plumber charges and transportation charges. obtained from the results of the Enterprise
These are taken as one per cent of the GVA Survey (ES), the latest being 1993-94.
of private sector, in the absence of cost
details of water supply activity in the private 28.55 Non-mechanised road transport: The
sector. expenditure on individual items of inputs per
enterprise is estimated from the norms
obtained on non-mechanised transport in the
Enterprise Survey. The ratios of input to GVA

National Accounts Statistics-Sources & Methods, 2007 Î 267

 CHAPTER 28
from non-mechanised road transport are then Dredging Corporation of India Ltd., the
worked out and applied to the total GVA from information available in its annual report is
non-mechanised road transport available from made use of to arrive at the input structure.
NAS to get the input structure of The data on purchase of goods and services in
non-mechanised road transport. The data respect of ports, pilotages, light houses and
available from the survey on unregistered light ships are culled out from the Demand for
manufacturing sector has been utilised to Grants of the Ministry of Home Affairs and
break-up the item repair and maintenance Ministry of shipping, Road Transport and the
appearing in the input structure into different relevant state government budgets. The item
IOTT sectors. In the case of animal transport "office expenses", for which no details are
services, the input item "maintenance of available in the above mentioned government
working animals" is further broken up into budgets, is broken up on the basis of
item-wise feed of transport animals on similar information obtained from the concerned
lines as in the case of animal husbandry sector Ministries through correspondence. For the
for the item, livestock feed. unorganised part of the supporting services to
water transport, total input structure is
28.56 Water transport: Water transport sector prepared using the norms obtained through
includes services rendered by (i) ocean & the latest available Enterprise Survey.
coastal water transport, (ii) inland water
transport and (iii) supporting services to water 28.60 Air Transport: For preparing the input
transport. The organised and unorganised structure of public sector airlines, the annual
parts for each of these categories of water reports of Air India and Indian Airlines provide
transport are considered separately for the basic data from the profit and loss
preparing the input structure of the sub- accounts. Item-wise details of miscellaneous
sector. expenses appearing in the reports are
obtained from the companies through
28.57 The organised ocean & coastal water transport correspondence. For non-scheduled
covers freight and passenger traffic by operators, input structure is estimated either
shipping companies. For the details of on the basis of data available from the annual
material inputs, the profit and loss accounts of reports or from the data obtained from the
major shipping companies are analysed and companies through correspondence. To the
the proportions are applied to the GVA for the above, the input structure of International
entire shipping transport available from NAS. Airport Authority of India (IAAI), National
The input structure of unorganised part is Airport Authority, flying & gliding clubs and
estimated on the basis of the norms obtained the Directorate General of Civil Aviation
through Enterprise Survey (ES) latest being (DGCA) are added to get the input structure of
1993-94 in respect of water transport relating total air transport activity. Requisite
to ocean & coastal transport. information in respect of flying & gliding clubs
is obtained from the companies and for IAAI
28.58 The input structure of organised inland water and DGCA; the inputs are culled out from the
transport is arrived at by analysing the income annual reports/Demand for Grants of the
and expenditure accounts of (i) Central Inland Ministry of Tourism and Civil Aviation.
Water Transport Corporation, Calcutta, (ii)
Kerala Water Transport Corporation and (iii) 28.61 Services incidental to transport: Services
Kerala Inland Navigation Corporation. For incidental to transports comprise packing,
unorganised inland water transport, the input crating, operations of travel agencies etc.
structure has been prepared on the basis of These services are associated with shipping,
the norms obtained through Enterprise air, railways and mechanised road (truck)
Survey. The input to GVA ratio observed in transport. The Enterprise Survey provides the
these norms has been applied to the GVA of ratio of input to GVA in respect of services
unorganised inland water transport available incidental to transport, covered under the
from NAS. NIC-98 groups 707, 708, 730, 737, 738 and
739. This ratio is applied to total GVA in
28.59 The organised part of supporting services to respect of services incidental to transport
water transport comprises (i) port trusts, (ii) available from NAS to arrive at the total input
ports, pilotages, light houses and light ships of the activity. The total inputs obtained are
and (iii) Dredging Corporation of India Ltd. broken up into various expenditure items on
The activities of port trusts include handling of the basis of details of expenditure obtained
import & export traffic and other port services. from the same survey and few travel agencies
Separate accounts are available for each of directly through correspondence.
the port trusts. Details available in these
accounts are used to obtain the input 28.62 The combined input structure of other
structure of port trusts. In the case of transport sector is obtained by clubbing the

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 CHAPTER 28
input structures of road, water and air establishments, institutional and professional
Transport and services incidental to transport. users or to other wholesalers. Retail trade
covers units, which only resell without
Storage and Warehousing (Sector 105) transformation, new and used goods for
28.63 This sector covers storage operations personal or household consumption. The
comprising warehousing corporations, cold gross output in the distribution of commodities
storage & other storage and warehousing is measured as gross trade margins of the
when such storage is offered as an trading establishments, i.e. gross output is the
independent service. The input structures of gross margins released on the sale of goods in
public sector warehousing, cold storage and the same condition as they have been
storage & warehousing in the unorganised purchased and reduced by the delivery cost of
sector are prepared separately and the goods to the unit.
consolidated thereafter to arrive at the value
of inputs for this sector. Analysis of reports of 28.66 For estimating the input structure of trade
public warehousing corporations provides the activity, the organised and unorganised parts
estimates of inputs for warehousing. Inputs are dealt with separately. The organised part
for cold storage are estimated on the basis of covers trade in the public sector and the
results of ASI. However, break-up of certain private corporate sector. The inputs in the
items like stationery, repair and maintenance public sector enterprise are estimated from
etc. is done on the basis of data obtained from the analysis of income and expenditure
few private cold storage units. The input accounts available in the annual reports of
structure of private storage and warehousing various trading corporations. For the private
is estimated on the basis of the results of corporate sector, data from the RBI’s study
latest Enterprise Survey. The ratio of input to of sample companies is utilised. The input
GVA of the storage and warehousing observed structure of the unorganised trade is
in the survey results has been applied to the prepared on the basis of the results available
total GVA of 'other storage and warehousing' in the Directory Trade Establishments (DTE)
from NAS. Survey, 1990-91 and Non-Directory Trade
Establishments (NDTE) and Own-Account
Communication (Sector 106) Trade Establishments (OATE) Survey, NSS
28.64 This sector comprises of services rendered by 46th Round, 1990-91. To arrive at the item-
public and private communication wise input estimates for DTE, NDTE & OATE
organisations / enterprises. The activities of for the reference year (1998-99), the item-
the Department of Telecommunication relating wise estimates of 1990-91 available from
to telecommunication factories and these surveys are inflated to 1998-99 prices
administrative services are excluded from by applying suitable indices. Ratios of item-
communication and merged in the concerned wise inputs to GVA observed in the unorga-
sectors. The item-wise details of purchases of nised trade (DTE, NDTE and OATE), are
goods and services are prepared on the basis applied to GVA of unorganised trade
of the data culled out from the Demands for estimated independently for the NAS to
Grants for Expenditure of the Central arrive at the item-wise estimates of purchase
Government for Departments of Posts & of goods and services in respect of
Telecommunication and the annual reports of unorganised trade.
the non-departmental commercial enterprises.
The input relating to the private Hotels and Restaurants(Sector 108)
communication services is estimated on the 28.67 This sector consists of services rendered by
basis of GVA to output ratio of the public hotels, restaurants, cafes, and other eating,
sector part and is allocated to the different drinking and lodging places. Organised and
sectors on the basis of the norms of the public unorganised parts are dealt separately for
sector. The item-wise break-up of 'office preparing the input structure. The organised
expenses' is obtained on the basis of data part covers hotels & restaurants in the public
obtained from the Central Government sector, whereas the unorganised part includes
departments. hotels (other than public sector, but including
joint stock companies), rooming houses,
Trade (Sector 107) camps and other lodging places, restaurants,
28.65 The activities considered in this sector are (i) cafes and other eating and drinking places
wholesale and retail trade in all commodities, covered by the latest available Enterprise
both produced at home (including exports) Survey.
and imported, purchase and selling agents,
brokers and auctioneers. Wholesale trade 28.68 The input structure of the public sector part is
covers units which resell without prepared using the expenditure details
transformation, new and used goods generally available in the profit and loss accounts of the
to the retailers and industries, commercial annual reports of various central and state

National Accounts Statistics-Sources & Methods, 2007 Î 269

 CHAPTER 28
non-departmental commercial undertakings Education and Research (sector 112)
and the respective budget documents for 28.72 Activities covered under this sector are (i)
departmental commercial undertakings educational services and (ii) research and
dealing in the activity. The input structure of scientific services. It includes both types of
the unorganised part is prepared on the basis institutions, recognised and unrecognised.
of norms obtained through the results of the The total value of input of recognised
latest available Enterprise Survey on hotels institutions is estimated on the basis of data
and restaurants. The item-wise input to GVA obtained from the Ministry of Human
ratios obtained from the results of the latest Resources Development. The input items
Enterprise Survey are applied to GVA of include expenditure on apparatus, chemicals &
unorganised hotels and restaurants for consumable stores, libraries, maintenance of
reference year (1998-99), available from the buildings, maintenance of equipment &
NAS to arrive at the item-wise inputs of furniture, games & sports and other items.
unorganised part for IOTT. The input structure The data thus obtained relate to recognised
of hotels and restaurants sector is finally institutions only. The contribution of
obtained by adding the organised and unrecognised institutions is estimated on the
unorganised parts mentioned above. basis of the results available from latest
Enterprise Survey.
Banking (Sector 109)
28.69 Banking sector consists of commercial banks, 28.73 The item-wise break-up of "other items" for
banking department of RBI, non-banking both recognised and unrecognised institutions
financial institutions, post office saving bank, is obtained on the basis of norms obtained by
cooperative credit societies and unorganised analysing the expenditure on the purchase of
financial institutions such as money lender, goods and services in education from the
financiers, chit funds etc. & the services of government budgets of Central
employee’s provident fund organisation. The Ministries/Departments, States/UT and Local
item-wise details of inputs for these categories Bodies. However, the item-wise break-up of
of banking institutions are compiled from the office expenditure into different items is
annual reports and data obtained from worked out on the basis of the detailed data
commercial banks, banking department of RBI received from the education departments of
and non-banking financial institutions. For central and state governments on 'office
post office saving bank, the item-wise expenditure' and 'material and supply'. The
purchase of commodities and services are output of this service sector is taken as the
arrived at by analysing the budget documents sum of total inputs mentioned above and GVA
and for cooperative credit societies, input data of education and research as worked out for
are obtained from National Bank for NAS.
Agricultural and Rural Development
(NABARD). Input cost of unorganised financial Medical & Public Health (Sector 113)
institutions is taken, as in the case of GDP, 28.74 The total value of input of medical & health
one third of the organised miscellaneous services is estimated separately for
financial companies of the non-banking government and non-government sectors. In
financial institutions. case of government hospitals the medical
facilities provided by government
Insurance (Sector 110) administration (including railways), inputs are
28.70 Information on income and expenditure of estimated on the basis of data culled out
non-life insurance and other insurance is directly from the budget documents of the
available in the annual reports of the central and state/UT governments and local
respective companies. Details of management bodies. The item “office expenditure” and
expenses are collected from these companies. “material supply” appearing in the budgets are
The input- structure of postal life insurance is broken up into various items on the basis of
prepared on the basis of the information culled data obtained through correspondence from
out from the Demands for Grants of the the medical and health departments of central
Department of Posts. and state/UT governments.

Ownership of Dwellings (Sector 111) 28.75 In the case of non-government sector, the
28.71 The activities covered in this sector are actual item-wise inputs are estimated separately for
and imputed income from residential houses. organised and unorganised sectors. While the
The annual inputs of rental income are the input details of unorganised sector is
cost of repairs and maintenance of dwelling estimated on the basis of results available
which is treated as a purchase from the from the latest Enterprise Survey, the input
construction sector. for organised sector is estimated using the
GVA to output ratio of the public & private
unorganised sector. However, “other
National Accounts Statistics-Sources & Methods, 2007 Î 270
 CHAPTER 28
operation” appearing in the survey along with the output data (at four digit level
expenditure is further broken up item-wise on national industrial classification (NIC)) from
the basis of norms obtained from the analysis the results of surveys conducted on registered
of accounts of private non-profit institutions and unregistered manufacturing sectors. The
relating to medical & health. relevant import /export data obtained from
RBI are also used to arrive at the sector-wise
Other Services (Sector 114) estimates PFCE.
28.76 Other services cover (a) sanitary services, (b)
real estate, (c) business services such as legal Government Final Consumption
and similar other services, (d) religious and Expenditure (GFCE)
community services, (e) recreation and 28.80 GFCE represents current consumption
cultural services, (f) personal services such as expenditure of the government. This
domestic services, laundry, dry-cleaning & expenditure comprises of compensation of
dyeing, photographic studios, barber & beauty employees, depreciation and intermediate
shops, (g) international and other territorial consumption (purchase of goods and services
bodies, (h) radio and television and (i) including repair and maintenance less sales).
services not elsewhere classified. The total GFCE is divided on the basis of
economic classification into sectors of
31.77 The input structure is obtained separately for education, medical and health, water supply,
sanitary services, radio and television construction, other services and public
broadcasting and rest of the other services. administration and defence. The expenditure
The input structure of sanitary services is dealt relating to these sectors, except public
with separately for public and private sectors. administration & defence, is allocated to
The public sector part is determined from the these respective sectors whereas in the case
analysis of the budget documents of the of public administration and defence, only the
central and state governments and local compensation of employees is allocated to
bodies of municipal corporations. The input the sector "public administration and
structure of radio and television broadcasting defence". The details of intermediate
service is obtained by analysing the part of the consumption and receipts are culled out from
Demands for Grants for expenditure for the the budget documents of central & state
Ministry of Information & Broadcasting. The government and local bodies and Finance
real estate services comprise of activities of all Account of Union Government. The annual
types of dealers such as operators, developers reports of research and scientific institutions
and agents connected with real estate. The and Employee’s Provident Fund Organisation
details of inputs in respect of all other services and the details of Issue Department of RBI
including real estate and the corresponding are also used to get the details of
private part of the sanitary services are intermediate consumption. These are
estimated on the basis of the results available allocated to the appropriate sectors in the
in the latest Enterprise Survey. The combined final demand under GFCE. Items like "office
input structure of "other services" is obtained expenditure" and "material and supply" for
by clubbing the details of inputs of sanitary which no break-up is available in the budget
services, radio and television services and rest documents, are split up into the respective
of the other services. sectors on the basis of information received
through correspondence from the
Final Demand & Indirect Taxes ministries/departments of the central and
28.78 Final demand: The final uses of gross state governments and attached subordinate
domestic product have been classified into six offices.
categories viz., (i) Private Final Consumption
Expenditure (PFCE), (ii) Government Final Gross Fixed Capital Formation (GFCF)
Consumption Expenditure (GFCE), (iii) Gross 28.81 The detailed commodity-wise output data
Fixed Capital Formation (GFCF), (iv) Change relating to products and by-products of
in Stocks (CIS), (v) Exports (EXP), and (vi) capital goods industries covered in the ASI,
Imports (IMP). are considered along with detailed data on
exports and imports, and import duty for the
Private Final Consumption preparation of commodity-wise estimates of
Expenditure (PFCE) GFCF.
28.79 PFCE represents the consumption expenditure
of households and non-profit institutions. The Change in Stocks (CIS)
methodology adopted to prepare the vector of 28.82 Commodity-wise CIS has been estimated
PFCE is the same as that adopted for NAS. separately for (a) manufacturing sectors and
However, to arrive at the sector-wise (b) sectors other than manufacturing.
estimates of PFCE, the item-wise details of
PFCE by object, available in the NAS are used
National Accounts Statistics-Sources & Methods, 2007 Î 271
 CHAPTER 28
28.83 Manufacturing Sectors: Industry-wise added together to obtain the total
estimates of CIS in manufacturing sector are commodity-wise CIS.
dealt separately for registered and un- Exports
registered manufacturing. The data on "value 28.86 Exports comprise exports of merchandise on
of stocks at the beginning and end of the year free on board (f.o.b.) basis and other items
by industries" for registered and un-registered like transport and communication in respect of
manufacturing are obtained through ASI and exports other than merchandise, insurance
the Survey on Unorganised Manufacturing etc. are available in the DGCI&S publication
conducted by the NSSO. To obtain the 'Monthly Statistics of Foreign Trade of India,
corresponding commodity-wise estimates of Vol. I, Exports'. For the remaining items data
CIS, these have been reclassified. For an are obtained from the RBI.
industry, the CIS, is available under the
categories: (i) raw materials, (ii) stores, (iii) Imports
fuel, (iv) semi-finished goods and (v) finished 28.87 Imports include the imports of merchandise
goods. The finished and semi-finished goods and other items like transport services of
of an industry are identified as the main merchandise, imports by resident industries,
product of the industry and treated as change other transport and communication services
in stocks of the main product. The values by non-residents and miscellaneous
under raw materials, stores and fuels of an commodities, etc. Item-wise details of imports
industry are divided into shares of specific of merchandise at cost, insurance and freight
commodities on the basis of main basic (c.i.f.) values are available in the DGCI&S
materials, stores and fuels consumed in that publication 'Monthly Statistics of Foreign Trade
industry and taken as stocks of these specific of India, Vol. II, Imports'. For remaining
input commodities. These sector-wise details items data are obtained from the RBI.
are then clubbed together to arrive at the
combined CIS for the manufacturing sector. Indirect taxes
28.88 Indirect taxes are distinguished as commodity
28.84 Other than Manufacturing Sectors: taxes and other indirect taxes. Commodity
Commodity-wise CIS in sectors other than taxes include union & state excise duties,
manufacturing have been arrived separately value added tax, sales tax, custom duties (on
for public sector (Departmental Commercial imports & exports) and various other duties
Undertakings and Non- Departmental and cesses. Other indirect taxes include levies
Commercial Undertakings), private corporate like electricity duty, motor vehicle tax,
sector, co-operative societies and entertainment tax, and stamp duty, etc. The
households. Commodity-wise details available types of indirect taxes by commodities and
from the budget documents of central & services on which they are levied have,
state/UT government and local bodies, therefore, been ascertained and each
annual reports of the undertakings are made particular tax is apportioned in proportion to
use of to arrive at the change in stocks of the the value of flow of commodities going to
public sector. Data received from the RBI is different industry sectors and final uses. The
used to obtain the commodity-wise change in source material used for different components
stocks relating to the private corporate sector. of indirect taxes on various commodity groups
Data from NABARD’s publication “Statistical is described below: -
Statements Relating to the Co-operative
Movements in India” (Part I) is also used to 28.89 Commodity-wise union excise duties are taken
arrive at the change in stocks of the co- from the Receipts budget of Central
operative societies. Commodity-wise details Government whereas data on state excise
available from the results of latest available duties from respective State budget
Enterprise Surveys on Transport & Hotels and documents for the reference year.
Restaurants, Storage and Warehousing &
Mining and Quarrying, and DTE & NDTE 28.90 The budget documents of State governments
Surveys, are utilised to prepare the and Finance Accounts give only the state-wise
commodity wise change in stocks of the break-up of the total sales tax levied and does
respective sectors of the household part. The not furnish their commodity-wise data. There
estimates of CIS arrived separately for the is very little uniformity in the rates and
above mentioned parts are clubbed together exemptions of sales tax levied in different
to obtain the estimates of the States & Union Territories. For allocating the
commodity-wise CIS in sectors other than total sales tax amongst different commodity
manufacturing. sectors, the commodities on which sales tax
are levied are identified, to the extent
28.85 Commodity-wise CIS estimated for possible, and are allocated to the respective
manufacturing sector and sectors other than sectors. The remaining amount of sales tax is
manufacturing, as mentioned above, are allocated to the different commodity sectors in
National Accounts Statistics-Sources & Methods, 2007 Î 272
 CHAPTER 28
proportion to the norms arrived on the basis of Governments. These are identified to the
the specially tabulated industry-wise data on relevant commodity sectors and allocated to
sales tax from the report of 51st Round of different consuming industry sectors and final
NSSO on un-registered manufacturing 1994- uses in proportion to the domestic flow. Some
95. of the subsidies meant for specific purpose like
subsidy provided for export promotion,
28.91 Imports are reported at cost, insurance and electricity, and subsidy on the construction of
freight (c.i.f.) values and are exclusive of wells for agriculture purposes are allocated to
import duties and domestic taxes. The the respective cells of the domestic flow
commodity-wise custom duties (both on matrix. Requisite details are, however, not
imports and exports) are available from the available for many items like subsidies to
DGCI&S. Data on import duties are used to agriculture, industry, irrigation, Food
build up commodity sector-wise import duties Corporation of India (FCI), National Small
(115 sectors). Adjustments are made for Industries Corporation, Small and Marginal
refunds & withdrawals to arrive at net import Farmers Development Agencies, industrial
duties. Similarly, using the DGCI&S data, corporations and subsidies for product
commodity-wise export duties/cesses are promotion etc. Subsidies paid to FCI are
prepared. allocated to items such as wheat, rice and
other crops on the basis of detailed data
28.92 Source material used for "other indirect available from the Annual Report and Accounts
taxes" is the budget documents of state of FCI. Similar subsidies given to Khadi and
governments and Finance Accounts of the Village Industries Commission (KVIC) are
Union and State Governments. These taxes allocated on the basis of details available in
are identified and allocated to the respective the report of KVIC. Irrigation subsidy is
sectors of the IOTT. allocated to various crops in proportion to
irrigated crop area.
Subsidies
28.93 The commodity-wise subsidies are compiled
from the budgets of Central and State

National Accounts Statistics-Sources & Methods, 2007 Î 273

 CHAPTER 28
Appendix 28.1

MATHEMATICAL EXPRESSION ON THE METHODOLOGY OF CONSTRUCTION OF

ASSOCIATED MATRICES

A28.1 This Appendix gives a brief discussion on products and industry technology assumption
methods of obtaining commodity x is appropriate for joint products and by-
commodity table and industry x industry products.
table under alternative technology
assumptions. A28.3 In a commodity x commodity table both rows
and columns represent the commodity group
A28.2 The commodity x commodity input-output sectors. If the secondary products of an
table is suitable for multi sectoral projections industry group along-with the inputs are
where final demand estimates are obtained transferred to the industry group where they
on commodity basis. The industry x industry are the principal products, the resulting table
input-output table is useful in detailed is a commodity x commodity input-output
planning of industries whose products include table.
by-products also. The two alternative
assumptions for transferring of outputs of A28.4 In an industry x industry table, on the other
secondary products are (i) industry hand, both rows and columns represent
technology assumption where input structure industry group sectors comprising of a mix of
of a secondary product is considered to be different commodity groups. The row of a
similar to that of the industry where it has sector in this table gives the supply of all
been produced and (ii) commodity products and secondary product (as a mix)
technology assumption where the input produced by the corresponding industry
structure of the secondary product of an group for different intermediate and final
industry is assumed to be similar to that of uses.
the industry where it is primarily produced.
Besides these two main assumptions, A28.5 The following gives briefly the methodology
sometimes mixed assumptions have to be in mathematical terms for constructing such
followed, as all secondary products cannot tables. The basic data available from
just be based on only one type of technology industry input and output tabulations satisfy
assumption. Usually commodity technology the following relationships:
assumption is followed for subsidiary

Input relations: qj= ∑ xjk + fj (1)

k
Output relations: qj= ∑ mij (2)

i
gi= ∑ mij (3)
j
Where
qj = total output of j-th commodity group
gi = total output (of all products and by-products) of the i-th industry group
fj = final demand of the j-th commodity
xjk = output of j-th commodity used as input in the k-th sector (industry group)
mij = output of j-th commodity produced by the i-th industry group
The above symbols without subscript refer to the corresponding vectors
A28.6 A schematic arrangement of input-output
data in a simplified accounting framework
can be presented as follows:

Commodities Industries Final demand Total

Commodities X f q

Industries M g
Primary inputs y’
Total q’ g’

National Accounts Statistics-Sources & Methods, 2007 Î 274

 CHAPTER 28

A28.7 Here y denotes the column vector of yj and yj A28.8 From this accounting data various other
denotes the value of primary inputs (factor matrices can be derived further using the
incomes) in the j-th industry. The superscript following notations:
prime (‘) is used to denote the transpose.

A: commodity x commodity coefficient matrix

W: commodity x commodity flow matrix recording the value of purchase of commodities by commodities
B: commodity x industry coefficient matrix, values in the absorption matrix expressed as coefficients
B =X (g)-1

C: Product mix matrix, columns of which show proportions in which a particular industry produces various
commodities

C= M’ (g)-1 where g = diagonal matrix with diagonal elements as the elements of vector g

D: Market share matrix, the columns of which show proportions in which various industries produce the total
output of a particular commodity
D= M (q)-1 where q = diagonal matrix with diagonal elements as the elements of vector q

E: industry x industry coefficient matrix

Z: industry x industry flow matrix recording the value of purchases of industry outputs by industries
e: final demand for the outputs of industries.

A28.9 The derived matrices can be conveniently seen in the following schematic arrangement:

Commodities Industries Final demand

Commodities A
W=Aq B = X(g)-1
=BDq=BM

Industries C = M’(g)-1 E
D = M(q)-1 Z = Eg e

A28.10 According to the method suggested in commodity x commodity table and industry x
“System of National Accounts”, Studies in industry table under the two technology
Method Series [Link].2, Revision 3, 1968 (UN), assumptions can be derived as under;

Commodity x commodity table:

Commodity technology: q = (BC-1) q + f, W = (BC-1) q
Industry technology: q = (BD) q + f, W = (BD) q

Industry x industry table:

Commodity technology: g = (C-1 B) g + e, Z = (C-1B) g
Industry technology: g = (D B) g + e, Z = (DB) g

A28.11 For commodity technology assumption, the industries, ‘e’. However, information of final
output or make matrix has to be square and demand is invariably available on commodity
non-singular so that inverse of the matrix rather than industry basis and in order to
could be obtained. estimate the final demand for industry
outputs ‘ f ’ has to be made industry-wise by
A28.12 In order to use industry x industry table multiplying it by the appropriate matrix.
under any of the assumptions, it is necessary Thus under,
to derive the final demand for the outputs of

Commodity technology : e = C-1 f

Industry technology : e = Df

A28.13 The commodity x commodity table is found to demand is for a particular commodity or
be more suitable in most applications since group of commodities and not for the mixed

National Accounts Statistics-Sources & Methods, 2007 Î 275

 CHAPTER 28
range of output of an industry and thus there flow matrix is obtained from the input flow
is no need to transform the final demand matrix as described in “Problems of input-
vectors from one unit to another. Moreover, output tables and analysis” Studies in
the calculated commodity outputs can be Methods -Series F. No. 14, Revision 1, 1966
transformed using the market share or (UN). Thus under,
product mix matrix into industry output Commodity technology : T2 = T1 (g) -1 C-1 q
levels. This sequence of calculations makes Industry technology : T2 = T1 (g) -1 D q
an industry x industry table unattractive.
Further, for a commodity x commodity table, A28.16 The column totals of the net indirect tax
transfers made under the commodity matrix T2 represent the total net indirect
technology assumption, sometimes give rise taxes on inputs consumed by various
to negative entries which are difficult to commodity groups and also on the categories
explain. Thus only commodity x commodity of final demand. These net indirect tax totals
table under industry technology assumption are presented as a row at the bottom of the
has been presented in the present report. commodity x commodity table.

Net indirect taxes for commodity x Value added for commodity x

commodity table commodity table
A28.14 The input flow matrix at producers’ price can A28.17 In National Accounts Statistics, the estimates
be considered as the sum of two matrices, (i) of gross value added are prepared according
the input flow at factor cost and (ii) matrix of to different industry groups. However, for
net indirect taxes. This matrix of net indirect commodity x commodity table the estimates
taxes for commodity x industry table is of gross value added according to different
denoted by T31. commodity groups are required. In what
follows, the necessary details are presented
A28.15 The matrix of net indirect taxes (T2) for to derive the vector of gross value added for
commodity x commodity table under the two commodity x commodity table.
technology assumptions can be derived in the
same way as the commodity x commodity

A28.18 In the notations used so far, the set of industry cost equations can be expressed in the form
g = y + g B’I where I denotes the unit column vector (4)

A28.19 The set of commodity cost equations can be expressed similarly in the form

q = l + q A’ i where l denotes the vector of gross value added corresponding (5)

to different commodity groups.

pre-multiplying (5) by D, we obtain

Dq = Dl + D q A ’ i (6)

Under commodity technology assumption, A = BC-1

Also M = Dq and M’ = Cg
Thus from (6), we get

g = Dl + D q (C-1)’ B’ i since g = Dq
= Dl + M (C’)-1 B’ i
= Dl + MM-1 g B’ i
= Dl + g B’ i (7)

On comparing (4) and (7), we see that

y = Dl
Hence
l = D-1 y
Similarly, on pre-multiplying (5) by C-1, we obtain
C-1 q = C-1 l + C-1 q A’ i (8)
Under industry technology assumption, A = BD
Thus (8) becomes
C-1 q = C-1 l + C-1 q D’ B’ i
or
g = C-1 l + g ( M’ ) -1 q D’ B’ i

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 CHAPTER 28
= C-1 l + g (D’) -1 D’ B’ i
= C-1 l + g B’ i (9)
On comparing (4) and (9), we see that
y = C-1 l
or
l = Cy

Therefore under,
Commodity technology : l = D-1 y
Industry technology : l = Cy

Mixed Assumptions
A28.20 For mixed assumption, the output matrix reasonable to treat on the assumption of
would be divided into two parts, such as commodity technology. The formation of M1
M = M1 + M2 + M2 involves splitting individual elements of
M, since these elements may contain a
Where M2 is a matrix of those by-products mixture of products not all of which are to be
which are to be transferred on the treated in the same way.
assumption of industry technology and the
element of M1 are outputs which, it seems A28.21 With this decomposition of M, we would have

commodity x commodity table : q = l (B R )q + f

industry x industry table : g = (R B ) g + R f

where R = C-1(I-D2 ‘ i ) + D2 ;

D’2 i denote a diagonal matrix formed from the vector of

D2i

A28.22 Since R involves the matrix C1-1, the matrices A28.23 It may further be mentioned that C1 and D2
C1 and D2 must be square matrices of the are matrices similar to C and D except that
same order. they are now based on M1 and M2
respectively using q1 vector in case of C1, but
q vector in case of D2.

***

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 CHAPTER 28
Appendix 28.2

SECTOR SPECIFICATION FOR THE INPUT-OUTPUT TRANSACTIONS

IOTT Sector Name Specification

number
001 Paddy Paddy, rice milling

002 Wheat Wheat, flour milling

003 Jowar Jowar

004 Bajra Bajra

005 Maize Maize

006 Gram Gram

007 Pulses Milled and un milled tur, Urad, Moong, matar, masur and
gram dal including flour
008 Sugarcane Sugarcane, gur (indigenous production)

009 Groundnut Groundnut

010 Jute Raw jute

011 Cotton Raw cotton

012 Tea Tea plantation

013 Coffee Coffee plantation

014 Rubber Rubber plantation

015 Coconut Coconut, copra

016 Tobacco Tobacco plantation

017 Other crops Other cereals and their milling, sesamum, rape and
mustard, linseed, castor, mesta, sannhemp, dry chillies,
black pepper, dry ginger, turmeric, indigo, opium, potato,
sweet potato, tapioca, banana, cashew nut, Arecanut,
cardamom, citrus fruits, grapes, mangoes, other fibbers,
other oilseeds, other sugars, other dyes and tanning
materials, other drugs and narcotics, other condiments
and spices, other fruits and vegetables, fodder, grass,
rice bran, rice husk, straw and stalks, badges, cane trash
and miscellaneous food and non-food crops.
018 Milk and milk Milk consumed as such, ghee, butter, lassi
products

019 Animal Services Agricultural animal services by rural bullocks and camels
(agri-cultural)
020 Other livestock Production of meat, mutton, pork and glands, other meat
products products, raw hides and skins, animal hair, bristles, wool,
eggs, poultry meat, honey, silk worm cocoons, bones,
horns, hoofs, dung fuel & manure, increment in livestock

021 Forestry and logging Planting, replanting, conservation of forests, production

of fuel including charcoal, felling and cutting of trees,
hewing or rough shaping of poles, blocks etc. And
transportation of logs upto the permanent lines of

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 CHAPTER 28
IOTT Sector Name Specification
number
transport, industrial wood (timber, match and pulp wood)
bamboo, sandal wood, gathering of uncultivated materials
such as gums, lacs, resins, forest grown fruits, nuts,
herbs, barks and cane

022 Fishing Rearing and catching of fish, seaweeds, shells, pearls,

sponges etc. Fish curing viz; salting and sun drying of fish

023 Coal and lignite Coal and lignite mining

024 Crude petroleum, Crude petroleum, natural gas

natural gas
025 Iron ore Iron ore mining

026 Manganese ore Manganese ore mining

027 Bauxite Bauxite mining

028 Copper ore Copper ore mining

029 Other metallic Chromite, lead and zinc ore, silver ores, gold ores,
minerals limonite and rutile
030 Lime stone Lime stone mining

031 Mica Mica mining

032 Other non metallic Dolomite, apatite, asbestos, barytes, china clay, gypsum,
minerals kyanite, magnesite, diamond, calcite, ochre, garnet,
graphite, feldspar, fireclay, flourite, quartz and silica,
sillimanite, steatite, minor minerals, salt mining and
quarrying, sand and stone quarrying, mining of clay,
sandpits, chemical and fertilizer, mineral mining,
precious and semi precious stone mining

033 Sugar Manufacture and refining of sugar

034 Khandsari, boora Boora, candy and khandsari

035 Hydrogenated oil Hydrogenated oils, Vanaspati ghee

(Vanaspati)

036 Edible oils other Edible oils such as linseed oil, mustard oil, sesamum oil,
than Vanaspati coconut oil, groundnut oil, cotton seed oil, til oil, mahua
oil etc.

037 Tea and coffee Blended and unblended black tea leaf grade, dust and
processing waste, coffee curing, roasting and grinding

038 Miscellaneous food Preservation, processing and canning of meat, milk foods
products and manufacture of dairy products, manufacture of fruit
juice, jams, jellies, pickles and canning and bottling of
fruits and vegetables, canning, preserving and processing
of fish, crustacean and similar foods, manufacture of
bakery products, production of common salt,
manufacture of cocoa, chocolate, sugar confectionery and
sweetmeats, cashew nut drying, shelling, roasting, salting
etc., Manufacture of ice, prepared cattle, poultry and
other animal feeds, starch processed from maize, tapioca,
tamarind, potato etc., Manufacture of malted foods,
grinding and processing of spices, papads, appalam, egg

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 CHAPTER 28
IOTT Sector Name Specification
number
powder, semi-processed foods and instant foods, sago
and sago products, vitaminised high protein flour (multi
purpose foods), frying of dals, nuts and foods n.e.c.,
Residuary snacks n.e.c., Other food processing activities

039 Beverages Distilling, rectifying and blending of spirits, wines, beer,

malt, liquors, other malt country liquor, toddy,
manufacture of aerated drinks, aerated natural flavoured
syrups, synthetic flavoured syrups, fruit juices and
beverages n.e.c.

040 Tobacco products Tobacco stemming, redrying, grading etc. And

manufacture of bidi, cigars, cigarette, cheroots, cigarette
tobacco, chewing tobacco, zarda and snuff

041 Khadi, cotton Cotton spinning in charkha, khadi weaving and finishing
textiles in of cotton textiles in handlooms
handlooms
042 Cotton textiles Cotton ginning, cleaning and baling, spinning, weaving
and finishing of cotton textiles in mills and power looms,
printing, dyeing and bleaching of cotton textiles, cotton
textiles n.e.c.

043 Woolen textiles Wool cleaning, baling and pressing, wool spinning,
weaving etc. (handloom, power looms and mills), dyeing,
bleaching and manufacture of woollen blankets, shawls,
felts and others

044 Silk textiles Spinning, weaving, finishing, printing, dyeing and

bleaching of silk textiles
045 Art silk, synthetic Spinning, weaving and finishing of synthetic fibres,
fibre textiles rayons, nylons etc., Printing, dyeing and bleaching of
synthetic textiles, other silk and synthetic fibre textiles
046 Jute, hemp, mesta Pressing, baling, spinning and weaving, finishing of jute,
textiles mesta, hemp and other coarse fibre, dyeing, printing and
bleaching of jute textiles, manufacture of jute bags and
other jute textiles
047 Carpet weaving Weaving carpets, rugs, durries and others

048 Ready made Readymade garments, clothing and

garments and made Tailoring, made up textile goods, curtains, bed covers,
up textile goods furnishings, mosquito nets

049 Miscellaneous textile Cotton, woollen and synthetic fibres knitting in mills or
products otherwise, thread and thread ball making, jute, cotton,
hemp, sisal, nylon rope, cordage and twines, nets,
webbing, narrow fabrics, embroidery work, laces, fringes,
zari and zari products, manufacture of rain coats, hats,
umbrellas etc., Oil cloth, rubberised cloth, tarpaulin,
artificial leather, made-up canvas goods, coir fibre, yarn
and coir products, linoleum and similar products, gas
mantles and other textiles viz. Bandage, gauze, dressing
cloth

050 Furniture and Wooden, bamboo, cane furniture and fixtures and repair
fixtures-wooden of such furniture

051 Wood and wood Manufacture of veneer, plywood and their products,
products except sawing and planning of wood, container made of wood,
furniture cane, bamboo, reed etc., structural wooden goods such
as beams, posts etc., Wooden industrial goods, cork and
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 CHAPTER 28
IOTT Sector Name Specification
number
cork products and miscellaneous wood, bamboo and cane
products

052 Paper, paper Manufacture of machine made and made pulp, paper and
products and paper board including newsprint, containers and boxes of
newsprint paper and paper board, miscellaneous pulp products,
paper and paper board articles

053 Printing, publishing Printing and publishing of newspapers, periodicals, books,

and allied activities journals, atlases, maps, sheet music, directories, bank
notes, currency notes, postage stamps, security passes,
engraving, etching, block making, book binding, allied
activities like envelope printing, picture post card printing,
embossing
054 Leather footwear Manufacture and repair of leather footwear,
leather-cum-rubber/plastic cloth footwear

055 Leather and leather Tanning, curing, finishing, embossing and japanning of
products except leather, manufacture of wearing apparel and consumer
footwear goods of leather and substitutes of leather, scrapping
curving and tanning, bleaching, dyeing of fur and other
pelts, manufacture of wearing apparel, rugs and other
articles of fur and pelts

056 Rubber products Rubber tyres and tubes for motor vehicles, tractors,
aircraft, scooters, motor cycles and cycles and other
rubber and plastic footwear, rubber surgical and medical
equipment, rubber contraceptives, rubber pipes, balloons,
rubber industrial and domestic goods and misc. Rubber
products

057 Plastic products Plastic moulded goods and such as containers, sheets,
nets, cords, polythene bags, spectacles frames, industrial
accessories, domestic goods and miscellaneous plastic
products

058 Petroleum products Products of petroleum refineries

059 Coal tar products Coke and other coal tar products

060 Inorganic heavy Basic heavy inorganic chemicals

chemicals
061 Organic heavy Basic heavy organic chemicals
chemicals
062 Fertilizers Inorganic, organic, mixed and other fertilizers

063 Pesticides Insecticides, fungicides, weedicides and pesticides

formulations

064 Paints, varnishes Paints, varnishes, lacquers and dyestuffs, waxes and
and lacquers polishes

065 Drugs and medicines Drugs and medicines - allopathic, Ayurvedic, Unani,
homoeopathic and others

066 Soaps, cosmetics, Soaps, perfumes, cosmetics, toothpastes, soap in any

glycerine form and other toilet aids, glycerine and detergents

067 Synthetic fibres, Turpentine, resin, synthetic resin plastic materials and
resin synthetic fibres like celluloid nylon, terylene and

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 CHAPTER 28
IOTT Sector Name Specification
number
miscellaneous products of fermentation industries other
than alcohol

068 Other chemicals Inedible vegetable oils including solvent extracted oils,
animal oils and fats, matches, explosives, ammunition,
safety fuses, fire-works, photochemical materials,
sensitised films and paper, fine chemicals, drug and dye
intermediaries, glue and gelatine, shellac, synthetic
sweeteners, textile chemical auxiliaries and other
chemical products
069 Structural clay Structural clay products such as fire bricks, refractories,
products tiles and others

070 Cement Cement

071 Other non-metallic Manufacture of glass and glass products, earthenware
mineral products and pottery, chinaware, sanitary ware, porcelain ware,
insulators, lime and plaster, mica products, structural
stone goods, stoneware, stone dressing and crushing,
earthen and plaster statues and products, asbestos
cement and its products, slate products, cement and
concrete products, abrasives, graphite products, mineral
wool, silica products and other non-metallic mineral
products
072 Iron and steel ferro Iron and steel, special steel and ferro-alloys
alloys

073 Iron and steel Iron and steel castings and forgings
casting and forging

074 Iron and steel Iron and steel structurals, pipes, plates, wire drawings,
foundries tools and others

075 Non-ferrous basic Melting, refining, rolling into basic forms, wire drawings
metals (including etc. Of non-ferrous basic metals and alloys
alloys)
076 Hand tools, Hand tools, bolts, nuts, locks, metal chains, agricultural
hardware hand tools and implements, general hardware

077 Miscellaneous metal Metal containers, steel trunks, safes, vaults, sanitary and
products plumbing fixtures and fittings of metal, stoves, hurricane
lanterns, welded products, enamelling, galvanising,
plating and polishing of metal products, metal utensils,
cutlery and kitchenware, metal furniture and fixtures,
blades, springs, art metal ware, other metal products

078 Tractors and other Tractors and other agricultural machinery, equipment and
agricultural implements
implements
079 Industrial machinery Rice, dal, flour and oil mill machinery, sugar machinery,
for food and textile tea machinery, textile machinery and jute machinery
industries
080 Industrial machinery Pharmaceutical machinery, chemical machinery, paper
(except food and machinery, mining machinery, cement machinery
textile)
081 Machine tools Automatic, capstans, turrets and lathes, boring,
broaching, drilling and threading machines, milling,
planning, shaping, gear cutting and slotting machines,
grinding, lapping, honing and polishing machines, sawing,
filling and cut-off machines, metal forming machinery and
other metal work machine tools
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 CHAPTER 28
IOTT Sector Name Specification
number

082 Office computing Computing and accounting, office copying machines,

and accounting calculating machines, typewriters, duplicators, postal
machinery franking machines, addressing machines, weighing
machines
083 Other non-electrical Drills, coal cutting machines, earth moving, lifting and
machinery hoisting machinery, cranes, conveyors and road rollers
and other heavy machinery and equipment used by
construction and mining industries, prime movers, boilers
and steam generating plants such as diesel engines,
refrigerating, air conditioning plants for industrial use,
domestic air conditioners and refrigerators, fire fighting
equipment and appliances including fire engines,
conveying equipment such as bucket elevators, derrick
and size reduction equipment like crushers, ball mills etc.,
Centrifugal machines, pumps, air and gas compressors
and vacuum pumps, ball roller and tapered bearings,
speed reduction units, sewing and knitting machines,
washing machines, filtration and distillation equipment,
arms and armaments and miscellaneous non-electrical
machinery and their repair services
084 Electrical industrial Generators, transformers, switch gears, electric motors
machinery
085 Electrical cables, Insulated cables and wires
wires
086 Batteries Storage batteries, dry cells

087 Electrical appliances Electrical fans, lamps, fluorescent tubes miniature lamps,
household appliances like iron, heaters etc. And their
repair services

088 Communication Manufacture of wireless communication apparatus,

equipment manufacture of radios, teleprinters, telephones, telegraph
equipment, phonographs and record changers,
manufacture of parts and accessories and other including
public address equipment

089 Other electrical Manufacture and repair of radiographic X-ray apparatus

machinery and tubes and parts, manufacture of light fittings,
emergency lighting equipment, flash lights, stage lighting
equipment, electric furnaces and oven telescopic aerials
and parts and accessories

090 Electronic equipment Manufacture of television sets, electronic computers,

including TV electronic control instruments, other parts and
accessories

091 Ships and boats Making of ships and other vessels drawn by power, boat
building, and their repairing

092 Rail equipment Manufacture of diesel locomotives, steam locomotives,

electric locomotives, railway coaches, wagons, parts and
accessories
093 Motor vehicles Manufacture of motor cars, buses, trucks, jeeps, station
wagons and parts and repair of motor vehicles
094 Motor cycles and Manufacture of motor cycles, scooters and scooter parts
scooters and accessories and their repair
095 Bicycles, Manufacture of cycles, cycle rickshaws and repair of
cycle-rickshaw bicycles and cycle-rickshaw

096 Other transport Manufacture of other rail-road equipment, tramway

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 CHAPTER 28
IOTT Sector Name Specification
number
equipment works, bullock carts, push-carts, hand-carts and transport
equipment not elsewhere classified

097 Watches and clocks Manufacture of clocks, table time pieces, watches and
their parts and repair of watches and clocks

098 Miscellaneous Manufacture of surgical, medical, laboratory scientific and

manufacturing mathematical instruments water meters, steam meters
and electricity meters, recording and regulating devices
for pressure, temperature, weight, level etc. Photographic
and optical goods (excluding photochemical, sensitised
paper and film), jewellery and related articles, minting
coins, sports and athletic goods and play equipment,
musical instruments, stationery articles like fountain
pens, pencils, pens, pin cushions, tags, hair brushes,
dusters, feather articles, signs and advertising displays,
mechanical toys, other toys, bones, ivory, horns and
similar products, wigs, costume and imitation jewellery
novelties, lampshades, presentation articles, badges and
others, manufacture of aircraft and parts and repair of
enterprises not elsewhere classified
099 Construction Construction and maintenance of buildings, aerodromes,
roads, railways, bridges, tunnels, pipelines, ports,
harbours, runways communication systems, waterways,
water reservoirs, hydro electric projects and industrial
plants and activities allied to construction
100 Electricity Generation and transmission of electric energy and its
distribution to households, industrial and commercial and
other users
101 Gas Manufacture of gas in gasworks and distribution through
mains to household, industrial and commercial and other
users, L.P.G., gobar gas

102 Water supply Collection, purification and distribution of water

103 Railway transport Government railways and Private railways

services

104 Other transport Buses, tramways, trucks, taxies, auto-rickshaws, animal

services services, urban bullock, urban buffalo, horses and other
animals drawn carts, cycles, hand pulled rickshaw and
pack animals, shipping transport by boats, steamer, ferry
etc. By canal or rivers and unorganised water transport
by sea, air transport and services incidental to these
transports

105 Storage and Warehousing, cold storage and storage and warehousing
warehousing not elsewhere classified
106 Communication Postal, telephones, telegraph services rendered by postal
and telegraph department and overseas communication
services

107 Trade Wholesale and retail trade

108 Hotels and Services rendered by hotels, boarding houses, eating

restaurants houses, cafes, restaurants, canteen etc.

109 Banking Commercial banks, banking department of RBI, other

financial companies, industrial development and financial
corporations, post office saving banks, cumulative time
deposit accounts, cooperative credit societies
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 CHAPTER 28
IOTT Sector Name Specification
number

110 Insurance Life insurance corporation, postal life insurance,

employees state insurance and non-life insurance such as
fire, marine, accidents etc.
111 Ownership of Residential houses
dwellings
112 Education and Education, scientific and research services
research
113 Medical and health Medical and health services

114 Other services Real estate, religious, legal, information & broadcasting,
recreation and entertainment, domestic laundry, cleaning
and dying, barbers and beauty shops and other personal
services, sanitary services etc. Wrapping packing and
filling of articles and information & broadcasting services
115 Public administration Public administration and defence
and defence

Notes:
1. Sectors 001 to 017 also include agricultural and horticultural services such as
harvesting, baling and threshing, husking and shelling, preparation for marketing, pest
destroying and spraying, pruning, picking and operating irrigation systems.
2. Sectors 018 to 020 include breeding and rearing of animals and poultry including
private veterinary services.
3. Sectors 023 to 032 include extraction, breaking, milling, washing, cleaning, grading
and processing.

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 CHAPTER 28

Appendix 28.3

AGGREGATED SECTOR CLASSIFICATION FOR INPUT-OUTPUT TRANSACTIONS

Aggregated Description of aggregated sector Sectors in Appendix 28.2

Sector no.

1 Food crops ............... 1, 2, 3,4, 5, 6, 7

2 Cash crops ............... 8, 9, 10, 11, 16

3 Plantation crops . . . . . . . . . . . . . . 12, 13, 14, 15

4 Other crops ............... 17

5 Animal husbandry . . . . . . . . . . . . . 18, 19, 20

6 Forestry & logging . . . . . . . . . . . . . 21

7 Fishing . . . . . . . . . . . . . . . . .. 22

8 Coal and lignite . . . . . . . . . . . . . . 23

9 Crude petroleum & natural gas. . . . 24

10 Iron ore . . . . . . . . . . . . . . . . . . 25

11 Other minerals . . . . . . . . . . . . . . . 26, 27, 28, 29, 30, 31, 32

12 Sugar . . . . . . . . . . . . . . . . . . . . 33, 34

13 Food products excluding sugar . . . . . . . . 35, 36, 37, 38

14 Beverages . . . . . . . . . . . . . . . . . . 39

15 Tobacco products . . . . . . . . . . . . . . 40

16 Cotton textiles . . . . . . . . . . . . . . . 41,42

17 Wool, silk & synthetic fibre textiles . . . . 43, 44, 45

18 Jute, hemp and mesta textiles . . . . . . . . 46

19 Textiles products including wearing apparel.. 47, 48, 49

20 Wood and wood products except furniture. . . 51

21 Furniture and fixture. . . . . . . . . . . . 50

22 Paper and paper products. . . . . . . . . . . 52

23 Printing, publishing and allied activities. . 53

24 Leather and leather products. . . . . . . . . 54, 55

25 Plastic and rubber products. . . . . . . . . 56, 57

26 Petroleum products . . . . . . . . . . . . . 58

27 Coal tar products . . . . . . . . . . . . . . 59

28 Inorganic heavy chemicals . . . . . . . . . . 60

29 Organic heavy chemicals. . . . . . . . . . . 61

30 Fertilizers. . . . . . . . . . . . . . . . . 62

31 Paints, varnishes and lacquers. . . . . . . . 64

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 CHAPTER 28

Aggregated Description of aggregated sector Sectors in Appendix 28.2

Sector no.
32 Pesticides, drugs and other chemicals. . . . 63, 65, 66, 67, 68

33 Cement. . . . . . . . . . . . . . . . . . . . 70

34 Non-metallic mineral products . . . . . . 69, 71

35 Iron & steel industries and foundries. . . . 72, 73, 74

36 Other basic metal industry. . . . . . . . . . 75

37 Metal products except mach. & transport 76, 77

Equipment
38 Agricultural machinery. . . . . . . . . . . . 78

39 Industrial machinery for food and textiles. . 79

40 Other machinery. . . . . . . . . . . . . . . 80, 81, 82, 83

41 Electrical, electronic machinery & appliances. 84, 85, 86, 87, 88, 89, 90

42 Railway transport equipment. . . . . . . . . 92

43 Other transport equipment. . . . . . . . . . 91, 93, 94, 95, 96

44 Miscellaneous manufacturing industries. . . . 97,98

45 Construction. . . . . . . . . . . . . . . . . 99

46 Electricity. . . . . . . . . . . . . . . . . 100

47 Gas and water supply. . . . . . . . . . . . . 101,102

48 Railway transport services. . . . . . . . . . 103

49 Other transport services. . . . . . . . . . . 104

50 Storage and warehousing. . . . . . . . . . . 105

51 Communication. . . . . . . . . . . . . . . . 106

52 Trade. . . . . . . . . . . . . . . . . . . . 107

53 Hotels and restaurants. . . . . . . . . . . . 108

54 Banking. . . . . . . . . . . . . . . . . . . 109

55 Insurance. . . . . . . . . . . . . . . . . . 110

56 Ownership of dwellings. . . . . . . . . . . . 111

57 Education and research. . . . . . . . . . . . 112

58 Medical and health. . . . . . . . . . . . . . 113

59 Other services. . . . . . . . . . . . . . . . 114

60 Public administration and defence. . . . . . 115

***

National Accounts Statistics-Sources & Methods, 2007 Î 287