{"C1a":{"col_block":"HH(H_R1..H_U5)","description":"PFCE by commodity split across the 10 household groups","gap_status":"ESTIMATED","method":"For each commodity: share of each R/U x quintile group = that group's HCES 2023-24 aggregate value of the mapped items (Table A10F item x 12 fractiles, rural & urban, x HCES persons from Table A2; fractiles aggregate exactly to quintiles). Item->commodity map built on LEAF item codes only: A10F has 446 distinct codes including sub-totals and totals (e.g. 099, 619, 649, 983 'Durables total', 999 'Total Expenditure'), which are dropped (test asserts it). Jewellery codes 640-648 go to the valuables key (I2/K_HH), not C_GJOM PFCE (SUT C_GJOM PFCE = 0; all 3,76,232 is valuables). Free items (e.g. 061 'rice-free', 062 'wheat-free') have suppressed values ('##'); purchased-value items only are used for PFCE keys, because free PDS grain is GFCE (C2a) - this also avoids double counting. Shares applied commodity by commodity to the official SUT PFCE (so the NAS level is kept and only the distribution comes from HCES). Items HCES does not cover get separate keys: see C4a-C4d.","primary_source":"mospi_hces_2023_24","row_block":"COM"},"C2a":{"col_block":"GOV(G_CEN) vs GOV(G_STA)","description":"GFCE by commodity split Centre vs States (incl. local bodies)","gap_status":"ESTIMATED","method":"(1) Food subsidy as social transfer in kind: SUT GFCE on paddy (1,01,441) and wheat (62,531) and any other food rows -> G_CEN, keyed to Union food-subsidy actuals (Exp. Budget St 7; S&M: food-subsidy GFCE is compiled from CGA food-subsidy expenditure). (2) Own output (PADM, EDUC, HLTH non-market) split by NAS 4.1 NVA with autonomous bodies split as in F4b. (3) Purchased goods and services from Union Finance Accounts / AAG App. 12 vs State revenue expenditure (RBI SF, CAG), converted to NAS concepts. Controls: NAS 5.2 general-government individual consumption by COICOP (2023-24 total 11,85,000) splits GFCE into individual vs collective; NAS 4.2 COFOG as functional cross-check.","primary_source":"mospi_nas_2026_publication","row_block":"COM"},"C4a":{"col_block":"HH(H_R1..H_U5)","description":"Dwelling services (21,48,044 cr = actual rent + imputed rent + government-provided housing) by household group","gap_status":"ESTIMATED","method":"SUT product 144 PFCE covers actual and imputed rentals plus housing provided by government (S&M 2026 PFCE housing section). Split into (i) actual rent: key = HCES 2023-24 rent-paid items by R/U x fractile; (ii) government-provided housing in lieu of HRA: key = government-employee CE by group (as F1a); (iii) imputed owner-occupied rent: fallback from published tables = R/U owner-occupier value shares (AIDIS 2019) x within-R/U distribution of HCES tenant rent per person by fractile, scaled to R/U totals; unit data (AIDIS 2019, HCES 2023-24) replace it if granted. Sizes of (i)-(iii) from NAS/SUT dwelling output detail, else estimated.","primary_source":"mospi_aidis_2019","row_block":"COM(C_DWEL)"},"C4b":{"col_block":"HH(H_R1..H_U5)","description":"FISIM and insurance service charges consumed by households","gap_status":"ESTIMATED","method":"FISIM on household deposits/loans (NAS 1.13 FISIM by user: official household total) split by each group's estimated deposit and debt holdings (AIDIS 2019 structure scaled to NAS 5.3 stocks); insurance service charge by HCES insurance-premium items.","primary_source":"mospi_nas_2026_publication","row_block":"COM(C_FINS,C_INSR)"},"C4d":{"col_block":"HH(H_R1..H_U5)","description":"Out-of-pocket health and education spending","gap_status":"ESTIMATED","method":"HCES items first; checked against NSS Health (Jan-Dec 2025) and CMS Education (Apr-Jun 2025) distributions if unit data are granted.","primary_source":"mospi_hces_2023_24","row_block":"COM(C_HLTH,C_EDUC)"},"D1":{"col_block":"HH(H_R1..H_U5)","description":"Household residual: NAS household GDI - PFCE - household saving (5,71,133)","gap_status":"OFFICIAL","method":"Derived from NAS 1.14 (GDI 2,28,77,010; FCE 1,64,15,547; saving 58,90,330). Pinned, excluded from balancing. Allocation to groups pro rata to gross income is ESTIMATED.","primary_source":"mospi_nas_2026_publication","row_block":"DISC(X_DISC)"},"D2":{"col_block":"DISC(X_DISC)","description":"NAS-BoP reconciliation: CIF adjustment on imports of services (2,12,499)","gap_status":"OFFICIAL","method":"NAS 6.1 item 18 / SUT CIF adjustment. Pinned. NAS 6.1 itself records imports unadjusted (71,59,405) and the current-account surplus as -2,08,891, so the cell is faithful to NAS.","primary_source":"mospi_nas_2026_publication","row_block":"ROW"},"D3":{"col_block":"DISC(X_DISC)","description":"Official saving-investment errors and omissions: GCF - saving - net capital inflow (3,58,634)","gap_status":"OFFICIAL","method":"Derived from NAS 1.1 and 1.9; S&M s.26.6 describes it. Pinned. First finances unassigned valuables (2,04,105 to K_HH); the remaining 1,54,529 is assigned in Phase 2 to the sector(s) where FSF net lending and NAS disagree most, and logged.","primary_source":"mospi_nas_2026_publication","row_block":"CAP(K_*)"},"D4":{"col_block":"DISC(X_DISC)","description":"GDP expenditure discrepancy","gap_status":"OFFICIAL","method":"NAS 1.1 row 'Discrepancies' = 0 for 2023-24.","primary_source":"mospi_nas_2026_publication","row_block":"COM"},"F1a":{"col_block":"FAC(F_LREG,F_LCAS)","description":"Labour income split across the 10 household groups","gap_status":"ESTIMATED","method":"PLFS person records carry household MPCE and sector: compute each R/U x MPCE-quintile group's share of regular and of casual CWS earnings (FY-assembled, weighted), apply to the two labour factor totals. Quintile cut-offs taken from HCES 2023-24 fractile classes. Fallback (no microdata): IFPRI 2022/23 SAM labour-income shares by quintile (old base) as a prior, labelled.","primary_source":"mospi_plfs_unit_data","row_block":"HH(H_R1..H_U5)"},"F2":{"col_block":"FAC(F_MIXD)","description":"Mixed income to the 10 household groups","gap_status":"ESTIMATED","method":"Split F_MIXD by activity group into rural/urban using ASUSE 2023-24 R/U shares of (GVA - emoluments) for non-farm activities (official R/U margin) and 100% rural-dominant split for crops/livestock per NAS/SAS; then across quintiles using PLFS self-employment CWS earnings by household MPCE quintile (unit data), crop MI cross-checked with SAS 2019 income-by-landholding structure.","primary_source":"mospi_plfs_unit_data","row_block":"HH(H_R1..H_U5)"},"F3a":{"col_block":"FAC(F_GOSC)","description":"Owner-occupied dwellings: imputed-rent operating surplus by group","gap_status":"ESTIMATED","method":"Imputed part of dwelling GOS; keyed exactly like the imputed-rent consumption in C4a, so each group's imputed rent income equals its imputed rent consumption.","primary_source":"mospi_aidis_2019","row_block":"HH(H_R1..H_U5)"},"F3b":{"col_block":"FAC(F_GOSC)","description":"Actual rent received by household landlords, by group","gap_status":"ESTIMATED","method":"Actual-rent part of dwelling GOS (C4a actual-rent total). Keyed by ownership of rented-out residential property (AIDIS 2019 report tables on other residential property; unit data if granted), NOT by the tenant's own rent - tenants' rent goes to landlords, mostly upper quintiles.","primary_source":"mospi_aidis_2019","row_block":"HH(H_R1..H_U5)"},"F3c":{"col_block":"FAC(F_GOSC)","description":"Operating surplus of household partnerships, trusts and NPISH, by group","gap_status":"ESTIMATED","method":"Amount removed from F_MIXD in V2a(b). Keyed by ASUSE 2023-24 partnership/other ownership GVA by R/U, then by PLFS self-employment earnings of the top quintiles.","primary_source":"mospi_asuse","row_block":"HH(H_R1..H_U5)"},"F4":{"col_block":"FAC(F_GOSC)","description":"Gross operating surplus of corporations and general government, by NAS sector","gap_status":"OFFICIAL","method":"Sector GOS = GVA (NAS 1.14) - CE - net production taxes of that sector. CE by sector, written out: public NFC = 7.1A total - 8.15.1 total (GG) - 7.1A financial row; public FC = 7.1A financial row; private NFC = 7.1B total - 7.1B financial row; private FC = 7.1B financial row; GG = 8.15.1. Test: the GVA from the same arithmetic equals 1.14 items 1.1-5.1 (2022-23 check: 7.1A total 42,32,624 = 12,58,014 + 6,45,812 + 23,28,798). GG GOS = GG CFC (3,75,679).","primary_source":"mospi_nas_2026_publication","row_block":"NFC(E_NFPU,E_NFPR); FC(total); GOV(total)"},"F4a":{"col_block":"FAC(F_GOSC)","description":"Split of financial-corporation GOS across RBI, banks, NBFCs, insurance & pension","gap_status":"ESTIMATED","method":"Each sub-sector = public part + private part. Public: RBI; public-sector banks, RRBs and State co-operative banks inside E_BANK; AIFIs (NABARD, SIDBI, EXIM, NHB), SFCs/SIDCs and public NBFCs (PFC, REC, IRFC etc.) inside E_NBFC; LIC, public general insurers, EPFO/CMPFO/NPS funds inside E_INSP. Shares of each part in (operating profit before provisions + depreciation - net interest adjusted by FISIM) from RBI AR (RBI), STRBI + NABARD/RBI co-operative data for the full ODC boundary (not SCBs only), RTP App. VI and public NBFC annual reports, IRDAI (public vs private insurers), EPFO/PFRDA admin costs. Public parts sum to NAS public FC GVA/GOS, private parts to private FC.","primary_source":"rbi_strbi","row_block":"FC(E_RBI,E_BANK,E_NBFC,E_INSP)"},"F4b":{"col_block":"FAC(F_GOSC)","description":"Split of general-government GOS (= CFC) between Centre and States","gap_status":"ESTIMATED","method":"Pro rata to NAS 4.1 NVA of Centre (5,77,519) + central autonomous bodies vs States (11,78,217) + local bodies (2,18,133) + State autonomous bodies. The autonomous-institution block (1,53,164; 'Centre and State' per S&M 4.4) is split by Union grants-in-aid to central autonomous bodies vs States' grants to their autonomous bodies (estimated). Equal CFC/NVA ratios assumed.","primary_source":"mospi_nas_2026_publication","row_block":"GOV(G_CEN) vs GOV(G_STA)"},"I1a":{"col_block":"CAP(K_* by institution)","description":"GFCF by commodity x investing institution","gap_status":"ESTIMATED","method":"RAS with two official margins: row totals = SUT GFCF by commodity; column totals = GFCF by institution (NAS 1.11 asset x sector; 1.14 GCF by sector). Prior = NAS 1.11 asset composition of each sector mapped to commodities (dwellings/other structures -> C_CNST; machinery & equipment -> C_MACH/C_ELEQ/C_TREQ; IPP -> C_ITSV/C_BSRE; cultivated assets -> C_CROP/C_LVST). Centre vs States GG capital formation from Finance Accounts capital outlay and RBI SF capital outlay (converted); FC sub-sector split by fixed-asset additions (STRBI, RBI AR).","primary_source":"mospi_nas_2026_publication","row_block":"COM"},"I2":{"col_block":"CAP(K_HH)","description":"Valuables acquired by households (gold and silver ornaments)","gap_status":"OFFICIAL","method":"NAS 1.9 item 1.4.4 (1,72,127) placed on C_GJOM.","primary_source":"mospi_nas_2026_publication","row_block":"COM"},"I2a":{"col_block":"DISC -> CAP(K_HH)","description":"Valuables with no institutional sector in NAS (3,76,232 SUT total - 1,72,127)","gap_status":"ESTIMATED","method":"2,04,105 cr financed through the X_DISC cell (see D3) and assigned to K_HH (gold is overwhelmingly household).","primary_source":"mospi_sut_2022base","row_block":"COM"},"I3":{"col_block":"DSTK","description":"Change in inventories by commodity","gap_status":"OFFICIAL","method":"SUT 'CII' column (3,82,329).","primary_source":"mospi_sut_2022base","row_block":"COM"},"I3a":{"col_block":"CAP(K_* by institution)","description":"Change in inventories financed by each institution","gap_status":"OFFICIAL","method":"Sector CIS = NAS 1.14 GCF (excl. valuables) - NAS 1.11 GFCF by sector; also NAS 7.2 CIS by industry and sector. Sub-sectors of FC and Centre/State split estimated pro rata to GFCF.","primary_source":"mospi_nas_2026_publication","row_block":"DSTK"},"K1":{"col_block":"NFC(E_NFPU,E_NFPR)","description":"Gross saving of public and private non-financial corporations","gap_status":"OFFICIAL","method":"NAS 1.9: 4,62,996 and 24,10,409.","primary_source":"mospi_nas_2026_publication","row_block":"CAP(K_NFPU,K_NFPR)"},"K2a":{"col_block":"FC(E_RBI,E_BANK,E_NBFC,E_INSP)","description":"FC saving split by sub-sector","gap_status":"ESTIMATED","method":"Each sub-sector = public part + private part (ownership as in F4a). Retained earnings + CFC by part (RBI: income - expenditure - surplus transfer booked in the year (R6, cash) + provisions retained; ODCs: STRBI + RRB/co-operative bank data, full FSF S122 boundary; NBFCs/AIFIs: RTP + public NBFC reports; insurers/pension funds: IRDAI, EPFO/NPS). Public parts sum to NAS public FC saving 5,35,510, private parts to 4,55,938. Becomes the residual of each sub-sector's current account after balancing.","primary_source":"rbi_annual_report","row_block":"CAP(K_RBI,K_BANK,K_NBFC,K_INSP)"},"K3a":{"col_block":"GOV(G_CEN,G_STA)","description":"Government saving split Centre vs States","gap_status":"ESTIMATED","method":"Revenue balance of Centre (Finance Accounts) and States+local bodies (RBI SF, FC16 KFI, ULB/PRI data) converted to NAS saving (add CFC; remove departmental commercial undertakings; accrual adjustments), scaled to the NAS GG total. Residual of each current account after balancing.","primary_source":"cga_finance_accounts_aag","row_block":"CAP(K_GCEN) vs CAP(K_GSTA)"},"K4a":{"col_block":"HH(H_R1..H_U5)","description":"Household saving by group","gap_status":"ESTIMATED","method":"Residual of each group's current account (income - PFCE - taxes - transfers - X_DISC share), constrained to sum to the NAS total; checked for plausibility against IFPRI 2022/23 saving rates by quintile.","primary_source":"mospi_nas_2026_publication","row_block":"CAP(K_HH)"},"K5":{"col_block":"ROW","description":"Rest-of-world saving = India's current-account deficit (BoP basis)","gap_status":"OFFICIAL","method":"NAS 1.9 net capital inflow from RoW 2,08,891 = -(NAS 6.1 surplus on current transactions).","primary_source":"mospi_nas_2026_publication","row_block":"CAP(K_ROW)"},"K6":{"col_block":"CAP; ROW","description":"Capital transfers and acquisition of non-produced assets (domestic and with RoW)","gap_status":"OFFICIAL","method":"RoW: NAS 6.1 items 12-14 (-7,000 to GG, 1,556 to others, 1,666 non-produced assets). Domestic: Centre->State capital grants (R2k); other capital grants from government accounts.","primary_source":"mospi_nas_2026_publication","row_block":"CAP"},"K7":{"col_block":"CAP(K_*)","description":"Acquisition of financial assets by sector and instrument","gap_status":"OFFICIAL","method":"FSF 2023-24 transactions (Statement 7.13.b; sub-sector Statements 1.1-5 give instrument x counterparty for RBI, ODCs, NBFC/HFC/AIFI, MFs, insurance, PF/pension, Centre, States, public/private NFC, households, RoW) mapped to the 11 SAM instruments.","primary_source":"rbi_fsf_fof","row_block":"INST(I_*)"},"K7a":{"col_block":"CAP(K_HH)","description":"Household financial assets by instrument (new base)","gap_status":"OFFICIAL","method":"NAS 2026 Statement 5.3 (2023-24): currency 1,18,248; deposits 14,17,816 (banks 14,09,652; non-banks -59,126; co-op 59,063; trade debt 8,228); shares & debentures 3,58,719 (of which MF 2,85,052); claims on government 3,35,303 (G-secs 25,552; small savings 3,09,751); insurance 6,49,086; PF & pension 7,23,027. Component-to-instrument map (S&M household-saving source table): currency -> I_CURR; bank/co-op deposits -> I_DEPO; non-bank deposits -> I_DEPO (K_NBFC); shares/debentures -> I_EQTY/I_CBND; MF -> I_MFUN; G-secs -> I_GSEC; small savings -> I_SSAV; insurance -> I_INPE (E_INSP); PF & pension -> I_INPE, split EPF/NPS/CMPF (E_INSP) vs GPF (G_CEN/G_STA) vs PPF (I_SSAV, G_CEN) using Union Finance Accounts and EPFO/PFRDA (estimated split). Replaces FSF household assets (FSF total 34,45,383 vs NAS 36,02,199; difference 1,56,816 handled by K7b).","primary_source":"mospi_nas_2026_publication","row_block":"INST(I_*)"},"K7b":{"col_block":"CAP(K_*)","description":"Counterparty rule when NAS 5.3 / BoP replace FSF values","gap_status":"ESTIMATED","method":"For every instrument where a NAS 5.3 (households) or BoP/NAS 6.1 (RoW) value replaces the FSF value, the difference is posted to the named counterparty sector in the SAME instrument: household deposits -> K_BANK (or K_NBFC for non-bank deposits) liabilities in I_DEPO; small savings/PPF -> K_GCEN in I_SSAV; PF & pension -> K_INSP (EPF/NPS) or K_GCEN/K_GSTA (GPF) in I_INPE; insurance -> K_INSP in I_INPE; MF units -> K_MUTF; household loans -> K_BANK/K_NBFC in I_LOAN (merger-adjusted); RoW flows -> the domestic counterparty by bop_function. Only then is K9 computed. Each posting listed in BALANCING.md. FSF counterparty values are never taken from the FSF household statement once NAS 5.3 is used.","primary_source":"mospi_nas_2026_publication","row_block":"INST(I_*)"},"K8":{"col_block":"INST(I_*)","description":"Incurrence of liabilities by sector and instrument","gap_status":"OFFICIAL","method":"Same as K7, liability side.","primary_source":"rbi_fsf_fof","row_block":"CAP(K_*)"},"K8a":{"col_block":"INST(I_LOAN)","description":"Household borrowing (new base)","gap_status":"OFFICIAL","method":"NAS 5.3 financial liabilities 19,09,287 (banks 18,56,521; co-op 50,664; NBFC -6,423; govt 334; insurers 8,191). FSF equivalent 18,75,522 (difference 33,765 handled by K7b). Shown twice on the site: as published, and merger-adjusted (HDFC Ltd book moved back to NBFC/HFC lenders using RBI/HDFC disclosures) as an estimated memo.","primary_source":"mospi_nas_2026_publication","row_block":"CAP(K_HH)"},"K8b":{"col_block":"INST(I_*); CAP(K_ROW)","description":"Rest-of-world financial account by instrument with bop_function tags (FDI, FPI, ECB, NRI deposits, trade credit, ODI, reserves)","gap_status":"OFFICIAL","method":"BoP 2023-24 financial account (HBS T127/T126, NAS 6.1 items 16-17: assets 6,70,569; liabilities 8,86,570) mapped to instruments: FDI/ODI equity -> I_EQTY (incl. a separate 'FDI reinvested earnings' tag matching R14a), FPI equity -> I_EQTY, FPI debt -> I_GSEC/I_CBND (split by NSDL/SEBI instrument shares - licence permitting - else by FSF RoW holdings), ECB & trade credit -> I_LOAN, NRI deposits -> I_DEPO, reserve assets -> I_RESV, errors & omissions -> I_OTHR.","primary_source":"rbi_hbs_external","row_block":"CAP(K_ROW); INST(I_*)"},"K8c":{"col_block":"CAP(K_RBI)","description":"Change in foreign-exchange reserves (BoP basis, excluding valuation)","gap_status":"OFFICIAL","method":"BoP 2023-24 reserve assets (flow), not the WSS stock change.","primary_source":"rbi_bop_quarterly","row_block":"INST(I_RESV)"},"K8d":{"col_block":"CAP(K_BANK,K_INSP,K_RBI,K_MUTF,K_ROW,K_HH,...)","description":"Net purchases of Central and State government securities by holder","gap_status":"ESTIMATED","method":"FSF holder-sector flows, disaggregated to SAM sub-sectors with changes in DEA ownership shares (DEA Quarterly Reports Jan-Mar 2023 and Jan-Mar 2024; Status Paper on Government Debt 2023-24) x outstanding G-sec stock; SDLs from RBI HBS T107.","primary_source":"rbi_fsf_fof","row_block":"INST(I_GSEC)"},"K8e":{"col_block":"INST(I_LOAN); CAP(K_GCEN)","description":"States' repayment of GST back-to-back loans, financed from compensation cess","gap_status":"ESTIMATED","method":"78,104 recovered in 2023-24 (Receipt Budget 2025-26): negative incurrence of I_LOAN liabilities by K_GSTA and equal negative acquisition of I_LOAN assets by K_GCEN; financed by the T2b transfer. Classification to confirm with NAD.","primary_source":"mof_union_budget_2026_27","row_block":"CAP(K_GSTA); INST(I_LOAN)"},"K9":{"col_block":"CAP(K_*)","description":"Per-sector reconciliation residual: NAS net lending (saving - GCF + capital transfers) minus FSF net financial transactions","gap_status":"ESTIMATED","method":"Computed per sector AFTER the K7b counterparty postings; posted to I_OTHR and listed in BALANCING.md. Never balanced away silently. I_OTHR clears only if every other instrument clears, which K7b guarantees. Also bridges sector-boundary changes between the old-base FSF and new-base NAS, e.g. FCI (non-market, general government on the new base; its borrowings, incl. NSSF loans, sit with public NFCs in FSF 2023-24 - to confirm) moved from K_NFPU to K_GCEN with its instruments.","primary_source":"mospi_nas_2026_publication","row_block":"INST(I_OTHR)"},"K9b":{"col_block":"CAP(K_RBI); CAP(K_GCEN)","description":"RBI surplus timing item (accrued surplus payable vs cash transferred)","gap_status":"ESTIMATED","method":"RBI 2023-24 surplus 2,10,874 accrued as payable in FSF minus 87,416 cash booked in R6 = 1,23,458: an increase in RBI's I_OTHR liability financed by its (higher) saving; the Centre side only if FSF records the receivable. Logged, never netted.","primary_source":"rbi_annual_report","row_block":"INST(I_OTHR)"},"P1":{"col_block":"COM","description":"Make/supply matrix: domestic output of each commodity by producing activity, basic prices (34x34; secondary products kept off-diagonal)","gap_status":"OFFICIAL","method":"Aggregate SUT 2023-24 Supply table (155 products x 67 industries, Aug-2026 vintage) with the fixed concordance in ACCOUNT_STRUCTURE s.2. No value is changed. Column totals checked against NAS 7.1 output by industry.","primary_source":"mospi_sut_2022base","row_block":"ACT"},"P10":{"col_block":"ACT","description":"Other taxes less subsidies on production, by activity","gap_status":"OFFICIAL","method":"SUT 'Production Taxes less Subsidies' row (net -57,442). Includes stamp duties and land revenue (production taxes per S&M 2026 s.4.6.1) and production subsidies such as input subsidies to farmers and losses of departmental enterprises (s.4.6.2).","primary_source":"mospi_sut_2022base","row_block":"TAX(T_PROD)"},"P10a":{"col_block":"TAX(T_PROD)","description":"Production taxes/subsidies split Centre vs States","gap_status":"ESTIMATED","method":"Gross production taxes: States' stamps & registration (FC16 KFI 2,20,289), land revenue, professional tax, local property taxes; Union items from Finance Accounts. Gross production subsidies: PM-KISAN and other farm schemes, interest subvention, DE losses (Union Exp. Budget St 7; State accounts). Both scaled so net = SUT -57,442; gross taxes and gross subsidies kept as two sub-rows so the stamp-duty and farm-support stories stay visible.","primary_source":"cga_finance_accounts_aag","row_block":"GOV"},"P2":{"col_block":"ACT","description":"Intermediate consumption by commodity and using activity, purchasers' prices","gap_status":"OFFICIAL","method":"Aggregate SUT Use table 155x67 to 34x34.","primary_source":"mospi_sut_2022base","row_block":"COM"},"P3":{"col_block":"MRG","description":"Trade and transport margin services supplied into the margin account (C_TRAD, C_TRNS only)","gap_status":"OFFICIAL","method":"Negative entries of SUT 'Trade and Transport Margins' column: trade, rail, land, air, water, supporting transport.","primary_source":"mospi_sut_2022base","row_block":"COM"},"P4":{"col_block":"COM","description":"Margins paid on each commodity","gap_status":"OFFICIAL","method":"Positive entries of SUT TTM column by product, aggregated to 34 commodities.","primary_source":"mospi_sut_2022base","row_block":"MRG"},"P5":{"col_block":"ROW","description":"Exports by commodity (goods f.o.b. + services), incl. non-resident purchases in India","gap_status":"OFFICIAL","method":"SUT 'Export' column (sum 64,79,296 = NAS 1.1/6.1 exports). BoP T127 and NAS 6.1 used as cross-checks only.","primary_source":"mospi_sut_2022base","row_block":"COM"},"P6":{"col_block":"COM","description":"Imports by commodity, c.i.f.-adjusted (competitive imports)","gap_status":"OFFICIAL","method":"SUT 'Imports after cif adjustment' column (sum 69,46,906 = NAS 1.1). The -2,12,499 CIF adjustment sits on air transport, water transport and insurance products.","primary_source":"mospi_sut_2022base","row_block":"ROW"},"P7a":{"col_block":"COM","description":"Product taxes split by tax type within each commodity","gap_status":"ESTIMATED","method":"Two-margin GRAS. Column targets: SUT product-tax vector (30,15,341) - the SUT margin wins. Row targets on the NAS net/post-settlement basis (S&M 2026: 'net Central GST (CGST), net State GST (SGST), net Integrated GST (IGST), compensation cess'): T_CGST = Union MH 0005 + MH 0008 residual (820,622 - 4,850 in 2023-24); T_SGST = States' post-settlement SGST (FC16 KFI A.1.1.2, 8,00,112) + UTs with legislature; T_GCES = MH 0009 (1,41,436); T_UEXC = MH 0038 incl. NCCD; T_SVAT, T_SEXC from FC16 KFI / RBI SF St 14; cash-to-accrual gap logged. Each rupee of IGST therefore reaches a government exactly once; IGST settlement is a memo (S7). Stamps & registration and land revenue are NOT product taxes (S&M 2026 s.4.6.1) and are excluded here (see P10a). Priors follow MoSPI's own SUT method (S&M 27.6.8: 'GST is distributed among product groups using PFCE and item-specific GST rates'; non-GST taxes from petroleum exchequer data): GST + cess = PFCE x item GST rate (HCES/CPI item map), imported and domestic alike; petroleum excise/VAT on C_RPET/C_OILG from PPAC; State excise first on C_BVTB, any excess over the C_BVTB column logged and placed on C_HOTL/C_TRAD (bar/retail licence fees) pending NAD confirmation; comp. cess on tobacco/pan masala/aerated drinks/motor vehicles, but NOT on C_COAL (SUT coal product tax is only 3,062) - coal cess follows the SUT's PFCE-based spread. Pre-check before GRAS: every row target must fit inside the columns its prior allows; any excess is logged, never forced.","primary_source":"mospi_sut_2022base","row_block":"TAX(T_CGST,T_SGST,T_GCES,T_UEXC,T_SVAT,T_SEXC,T_OPRT)"},"P8":{"col_block":"COM","description":"Import duties by commodity","gap_status":"OFFICIAL","method":"SUT 'Import Duty' column (2,28,887). Reconciled to Union customs receipts (MH 0037) 2023-24; difference (cash vs accrual; cesses) logged.","primary_source":"mospi_sut_2022base","row_block":"TAX(T_CUST)"},"P9":{"col_block":"COM","description":"Product subsidies by commodity (negative), total","gap_status":"OFFICIAL","method":"SUT 'Subsidy on Products' column (-5,76,422). Largest: electricity -1,92,370; fertilisers -1,45,129; trade -1,05,007; pesticides -62,440; paddy -6,691; wheat -4,110. Food subsidy is NOT here: since FCI became a non-market producer it is a social transfer in kind inside GFCE (S&M 2026, QNA GFCE section; see C2a).","primary_source":"mospi_sut_2022base","row_block":"TAX(T_PSUB)"},"P9a":{"col_block":"TAX(T_PSUB)","description":"Product subsidies split by paying government (Centre vs States)","gap_status":"ESTIMATED","method":"Centre: Expenditure Budget Statement 7 actuals 2023-24 (fertiliser NBS/urea, LPG/petroleum, others; food EXCLUDED - it is GFCE). States: FC16 'Sector-wise subsidies' (power etc.) and RBI SF Statement 36. Mapped commodity by commodity and scaled to the SUT total per commodity; C_TRAD subsidy split by the same Centre/State ratio as the total until NAD explains it (Q7).","primary_source":"mof_union_budget_2026_27","row_block":"GOV"},"R1":{"col_block":"GOV(G_CEN)","description":"Tax devolution (States' share of Union taxes)","gap_status":"OFFICIAL","method":"State side FC16 KFI A.1.3 = 11,29,397 (2023-24); Centre side Finance Accounts; difference logged.","primary_source":"fc16_relevant_data","row_block":"GOV(G_STA)"},"R10":{"col_block":"GOV(G_CEN,G_STA)","description":"Current cash transfers to households that NAS treats as D62/D7 (State cash schemes for women, scholarships, old-age/widow pensions under NSAP, other)","gap_status":"ESTIMATED","method":"Totals by scheme from Union Finance Accounts / Expenditure Budget object heads 2023-24 and State accounts; allocated by eligibility rules (women-targeted State schemes: by population; scholarships: by student counts in PLFS; NSAP: by age/poverty proxies). EXCLUDES farm income support (PM-KISAN, State farm cash schemes, interest subvention, crop-insurance premium subsidy): by default these are production subsidies (D39) inside SUT agriculture's net production taxes (-2,03,683) and reach households via F_MIXD (P10, P10a).","primary_source":"cga_finance_accounts_aag","row_block":"HH(H_R1..H_U5)"},"R11a":{"col_block":"ROW","description":"Remittances by household group","gap_status":"ESTIMATED","method":"Step 1: State shares of inward remittances from RBI Remittances Survey 2023-24 (bank channel). Step 2: within each State, R/U x State-fractile shares proportional to that State's HCES 2023-24 consumption (Tables A2/A10S). Step 3: HCES State fractile classes are cut on each State's own MPCE (every State 0-5% class holds 5.0% of that State's persons; Kerala rural 0-5% average MPCE 2,725 vs All-India rural 0-5% 1,677), so each State x fractile cell is placed into NATIONAL rural/urban quintiles by comparing its average MPCE (A2 col. 11) with the national fractile boundaries, splitting cells that straddle a boundary (interpolated); unit data replace this if granted. Step 4: sum and scale to the official total.","primary_source":"rbi_remittances_survey","row_block":"HH(H_R1..H_U5)"},"R12a":{"col_block":"HH(H_R1..H_U5)","description":"Outward transfers by household group","gap_status":"ESTIMATED","method":"Allocated to urban Q5 and Q4 in proportion to their income (LRS 'maintenance of relatives' and 'gifts' users are high-income).","primary_source":"mospi_nas_2026_publication","row_block":"ROW"},"R13":{"col_block":"ROW","description":"Property income received from RoW, by domestic recipient","gap_status":"ESTIMATED","method":"Total official: NAS 6.1 item 3 (2,80,907) and BoP T127 1.B.2 by type. Recipient: reserve-asset income -> E_RBI (RBI AR); outward FDI income -> NFC/FC by FLA census ODI sector; other investment income -> banks.","primary_source":"rbi_hbs_external","row_block":"NFC; FC; GOV"},"R14":{"col_block":"NFC; FC; GOV","description":"Property income paid to RoW, by domestic payer","gap_status":"ESTIMATED","method":"Total official: NAS 6.1 item 8 (7,24,612) and BoP T127 1.B.2 debits by type (DI, PI, other). Payer: FDI income by FLA census inward-FDI sector (NFC vs FC); ECB interest by ECB borrower sector; NRI-deposit interest -> E_BANK; interest on sovereign external debt -> G_CEN; FPI debt interest by holdings of G-secs vs corporate bonds.","primary_source":"rbi_hbs_external","row_block":"ROW"},"R14a":{"col_block":"NFC(E_NFPR,E_NFPU); FC","description":"Reinvested earnings on inward FDI (D43), paid to RoW","gap_status":"ESTIMATED","method":"Total pinned to the NAS 1.9 memo 'Reinvested earnings of foreign companies in private corporations deducted from savings of private corporations' = 1,63,704 (2023-24); payer split by FLA census inward-FDI sector. Matching FDI equity inflow is tagged bop_function 'FDI reinvested earnings' on the RoW -> I_EQTY flow (K8b). Without it E_NFPR cannot close to NAS saving 24,10,409.","primary_source":"mospi_nas_2026_publication","row_block":"ROW"},"R17":{"col_block":"HH; NFC; FC(E_INSP)","description":"Net non-life insurance premiums and claims","gap_status":"ESTIMATED","method":"IRDAI Handbook 2023-24 gross premiums and incurred claims by line; SNA net premium = premium - service charge (INSR output); payer split by line of business (retail motor/health/personal -> HH; fire/marine/group -> NFC).","primary_source":"irdai_handbook_insurance","row_block":"FC(E_INSP); HH; NFC"},"R18":{"col_block":"NFC; FC","description":"Non-product subsidies and other current transfers to corporations (e.g. interest subvention, viability gap)","gap_status":"ESTIMATED","method":"Expenditure Budget Statement 7 'interest subsidies' and other schemes; classification between production subsidy (P10a), current transfer and capital transfer per SNA.","primary_source":"mof_union_budget_2026_27","row_block":"GOV(G_CEN,G_STA)"},"R2":{"col_block":"GOV(G_CEN)","description":"Grants from Centre to States (FC grants, CSS, special assistance), total as published","gap_status":"OFFICIAL","method":"Union Statement 18 actuals 2023-24 (grants excl. loans) vs State receipts FC16 KFI A.1.4. The SAM cell is the current part = total - R2k (so the current/capital split is estimated, R2k); GST compensation grants are in T2b, not here.","primary_source":"union_budget_transfers_to_states","row_block":"GOV(G_STA)"},"R2k":{"col_block":"CAP(K_GCEN)","description":"Capital grants Centre to States (grants for creation of capital assets)","gap_status":"ESTIMATED","method":"Classification of Statement 18 grants into capital transfers using the Union 'grants for creation of capital assets' line and scheme purpose.","primary_source":"mof_union_budget_2026_27","row_block":"CAP(K_GSTA)"},"R3":{"col_block":"GOV(G_CEN,G_STA)","description":"Interest paid by Centre and States, cash, as published (control total by payer)","gap_status":"OFFICIAL","method":"Union Finance Accounts 2023-24 interest (MH 2049); States FC16 KFI B.1.a (4,94,911) / RBI SF Statement 13.","primary_source":"cga_finance_accounts_aag","row_block":"GOV; FC; HH; ROW"},"R3a":{"col_block":"GOV(G_CEN,G_STA)","description":"Government interest split by holder sector","gap_status":"ESTIMATED","method":"G-sec and T-bill interest by holder = average-coupon x holdings by holder: DEA Quarterly Report on Public Debt Management Jan-Mar 2023 and Jan-Mar 2024 (ownership pattern: banks, insurance, RBI, PF, pension, MF, FPI, others; averaged) and the DEA Status Paper on Government Debt 2023-24 - both listed at https://dea.gov.in/reports-public-debt-management; RBI HBS T107 only for SDL (State bond) ownership; small-savings/NSSF interest and PPF interest to HH; GPF/State PF interest to HH (inside I_INPE interest, see R9c note); external debt interest to RoW (external debt statistics).","primary_source":"dea_public_debt_quarterly","row_block":"FC(E_RBI,E_BANK,E_NBFC,E_INSP); HH; NFC; ROW"},"R4":{"col_block":"FC(E_BANK,E_NBFC,E_RBI)","description":"Interest paid by financial corporations on deposits and borrowings (SNA interest, net of FISIM)","gap_status":"ESTIMATED","method":"Stocks by instrument x counterparty from FSF 2023-24 subsector statements (average of end-March 2023/2024) x effective rates from STRBI 2023-24 and RTP NBFC P&L. FISIM adjustment: NAS 1.13 gives FISIM only as IC by 10 using industries (6,27,885), PFCE (6,02,897) and RoW (29,794) - no deposit/loan split and no institutional-sector split. Extra steps: (1) map FISIM by industry to institutional sectors with NAS 7.1A/B/C output shares; (2) split FISIM into deposit and loan parts using reference rates from STRBI; (3) PFCE FISIM is the only official household control.","primary_source":"rbi_fsf_fof","row_block":"HH(total); NFC; GOV; FC"},"R5":{"col_block":"HH; NFC; GOV","description":"Interest paid to financial corporations on loans (SNA interest)","gap_status":"ESTIMATED","method":"Same method as R4 on the asset side (loans by borrower sector from FSF and BSR-1 borrower categories); loan FISIM removed with the R4 steps. 2023-24 household borrowing by lender is distorted by the HDFC merger (K8a): use the merger-adjusted split for interest.","primary_source":"rbi_fsf_fof","row_block":"FC(E_BANK,E_NBFC,E_INSP)"},"R6":{"col_block":"FC(E_RBI)","description":"RBI surplus transfer to the Centre (cash basis)","gap_status":"OFFICIAL","method":"Cash the Union received in FY 2023-24 = RBI's 2022-23 surplus, 87,416.22 (RBI AR 5-year row 'Surplus transferred to the Central Government': 30,307.45 / 87,416.22 / 2,10,873.99 / 2,68,590.07 / 2,86,588.46). Chosen because NAS builds GG saving from budget documents (cash receipts). RBI's 2023-24 surplus (2,10,874) is booked in FSF 2023-24 as 'surplus payable to central government' (FSF article: 'Liabilities under other accounts payable doubled due to increase in surplus payable'); the difference 1,23,458 stays in RBI saving and is posted as an explicit logged timing item in I_OTHR (K9b) for K_RBI (and K_GCEN if FSF books the receivable).","primary_source":"rbi_annual_report","row_block":"GOV(G_CEN)"},"R7":{"col_block":"NFC(E_NFPU); FC(E_BANK,E_INSP)","description":"Dividends from public enterprises, PSBs and LIC/GIC to governments","gap_status":"OFFICIAL","method":"Union non-tax receipts 'dividends and profits' by enterprise type (Receipt Budget non-tax annex, 2023-24 actuals); States' dividends from RBI SF non-tax revenue.","primary_source":"cga_finance_accounts_aag","row_block":"GOV(G_CEN,G_STA)"},"R7x":{"col_block":"NFC(E_NFPU,E_NFPR); FC(E_BANK,E_NBFC,E_INSP); HH(H_R1..H_U5)","description":"Government property income other than dividends and the RBI surplus: interest received from non-government units (D41) and rent on natural resources such as mining and petroleum royalties and spectrum (D45)","gap_status":"ESTIMATED","method":"Union non-tax revenue (interest receipts from PSUs, departmental loans; petroleum and mining royalties; spectrum charges to the extent SNA treats them as rent) from the Finance Accounts / Receipt Budget, and States' non-tax revenue (interest receipts, forest and mining royalties) from RBI State Finances / FC16, mapped to paying sectors (NFC public/private by royalty payer; FC; HH for interest on loans to households). Cash figures converted to NAS concepts where the conversion is known; residual logged.","primary_source":"cga_finance_accounts_aag","row_block":"GOV(G_CEN,G_STA)"},"R8":{"col_block":"NFC(E_NFPR,E_NFPU); FC","description":"Dividends and other distributed income of corporations to non-government holders","gap_status":"ESTIMATED","method":"Total dividends from RBI corporate finances 2023-24 (listed/NGNF public ltd, grossed up to NAS private NFC GOS); distributed across holders by FSF 2023-24 equity-holding shares (St 7.13.a: HH, OFC incl. MFs/insurers, RoW, GG); RoW part matched to BoP direct/portfolio investment income debits (R14). Excludes reinvested earnings of foreign-owned companies (R14a).","primary_source":"rbi_fsf_fof","row_block":"HH(total); NFC; FC; ROW; GOV"},"R8a":{"col_block":"FC; NFC; GOV","description":"Household property income (interest, dividends, MF look-through) by household group","gap_status":"ESTIMATED","method":"Total = sum of household-bound property income from R3a/R4/R8; split by each group's estimated holdings of deposits, small savings, securities and MF units (AIDIS 2019 financial-asset structure by R/U and asset class, scaled to NAS 5.3 / FSF household stocks).","primary_source":"mospi_aidis_2019","row_block":"HH(H_R1..H_U5)"},"R9a":{"col_block":"GOV","description":"Government pensions (R9) by household group","gap_status":"ESTIMATED","method":"Allocated in proportion to each group's share of regular-salaried public-sector earnings (PLFS enterprise type = government) as a proxy for past employment. Labelled low confidence.","primary_source":"mospi_plfs_unit_data","row_block":"HH(H_R1..H_U5)"},"R9c":{"col_block":"FC(E_INSP); GOV(G_CEN,G_STA)","description":"Investment income attributed to insurance policyholders and PF/pension members (D44)","gap_status":"ESTIMATED","method":"The 'Interest' term of the NAS PF & pension saving formula and the investment income inside the increase in the life fund: EPFO interest credited, NPS fund returns, LIC and private life investment income attributed to policyholders (IRDAI), GPF/PPF interest (Union Finance Accounts). Paid by E_INSP (and by G for GPF/PPF) to households, keyed like R8a. Its counterpart is inside K7a (I_INPE).","primary_source":"rbi_annual_report","row_block":"HH(H_R1..H_U5)"},"R9d":{"col_block":"NFC(E_NFPU)","description":"Pensions paid by departmental enterprises (Railways, Posts) to their retired employees","gap_status":"ESTIMATED","method":"Railway pension disbursements (Railway Pension Fund, Annual Financial Statement 'Railway Funds') and Posts pensions (Finance Accounts MH 3201 pension lines), allocated to household groups with the R9a key.","primary_source":"cga_finance_accounts_aag","row_block":"HH(H_R1..H_U5)"},"T1a":{"col_block":"TAX(T_CGST,T_UEXC,T_CUST,T_PIT,T_CIT,T_GCES)","description":"Union taxes converted to NAS accrual concept and fitted to the SUT product-tax margin","gap_status":"ESTIMATED","method":"T1 cash totals + cash-to-accrual adjustment (NAS uses net GST, S&M 2026) + reclassification (e.g. any cesses NAS treats as production taxes). Where the product-tax rows (P7a) must fit the SUT vector, the SUT column margin wins and the difference to T1 is logged as a cash-accrual/coverage gap.","primary_source":"cga_finance_accounts_aag","row_block":"GOV(G_CEN)"},"T2b":{"col_block":"GOV(G_CEN)","description":"Uses of GST compensation cess: grants to States and cess applied to back-to-back loan recovery","gap_status":"ESTIMATED","method":"T_GCES pays all cess (1,41,436) to G_CEN. G_CEN -> G_STA then carries (i) compensation grants actually released (Statement 18 / Demand 42 actuals 2023-24) and (ii) the 78,104 of cess used in 2023-24 to recover the 2020-22 back-to-back loans (Receipt Budget 2025-26: '78,104 crore was recovered in 2023-24'), recorded as a Centre -> State transfer that finances the States' repayment of those loans (K8e). Class of (ii) (current vs capital transfer) to confirm with NAD; default current. Any unused balance stays with G_CEN (Public Account) as saving.","primary_source":"union_budget_transfers_to_states","row_block":"GOV(G_STA)"},"T2x":{"col_block":"TAX(T_SGST,T_SVAT,T_SEXC)","description":"State taxes converted to NAS accrual concept and fitted to the SUT product-tax margin","gap_status":"ESTIMATED","method":"As T1a for the States; State excise split into a product-tax part and a licence-fee part if the P7a pre-check shows C_BVTB cannot hold it.","primary_source":"fc16_relevant_data","row_block":"GOV(G_STA)"},"T3":{"col_block":"HH","description":"Personal income tax (incl. STT and other direct taxes on households), total","gap_status":"OFFICIAL","method":"Finance Accounts MH 0021 etc. 2023-24.","primary_source":"cga_finance_accounts_aag","row_block":"TAX(T_PIT)"},"T3a":{"col_block":"HH(H_R1..H_U5)","description":"Personal income tax by household group","gap_status":"ESTIMATED","method":"Apply the 2023-24 tax schedule (old/new regime mix from CBDT ITR statistics by income range) to each group's taxable income distribution (PLFS regular earnings + self-employment earnings, unit data), then scale to the official total. Expect >90% in urban Q5/rural Q5. IFPRI 2022/23 rule (by earnings of workers with secondary+ education) as fallback prior.","primary_source":"cbdt_time_series","row_block":"TAX(T_PIT)"},"T4a":{"col_block":"NFC(E_NFPU,E_NFPR); FC(E_BANK,E_NBFC,E_INSP)","description":"Corporation tax by paying sector","gap_status":"ESTIMATED","method":"Prior = sector shares of D5 in old-base NAS 2024 sequences (2022-23, Statements 2.x/3.x); updated with tax provisions of public/private NGNF companies (RBI corporate finances), SCB tax provisions (STRBI), NBFC and insurer P&L; scaled to total.","primary_source":"mospi_nas_old_base_2011_12","row_block":"TAX(T_CIT)"},"V1a":{"col_block":"ACT","description":"Split of CE into regular-salaried vs casual wages by activity","gap_status":"ESTIMATED","method":"Per activity: share_regular = sum(weights x regular CWS earnings) / sum(weights x (regular + casual) earnings) from PLFS person records with NIC-2008 codes mapped to the 34 activities; FY 2023-24 assembled from Apr-Jun 2023 (2022-23 round) + Jul 2023-Mar 2024 (2023-24 round). Applied to official CE by activity. Fallback without unit data: PLFS published worker distribution by industry x status (API indicator 4) x published average earnings (regular by sector; casual by NIC section, AR 2023-24 Table 51).","primary_source":"mospi_plfs_unit_data","row_block":"FAC(F_LREG) vs FAC(F_LCAS)"},"V2a":{"col_block":"ACT","description":"Split of OS/MI into mixed income vs operating surplus by activity","gap_status":"ESTIMATED","method":"Official anchor: NAS 7.1C household-sector OS/MI (net, 85,90,352) + household CFC (11,81,079) by broad industry (crop/livestock/forestry/fishing shown separately). F_MIXD = household-sector gross OS/MI less (a) ownership of dwellings (owner-occupied AND rented, all to F_GOSC), (b) household-sector trusts/NPISH and quasi-corporate partnerships, share from ASUSE ownership type (proprietary vs partnership/other) by activity. Broad-group values are split to the 34 activities using SUT OS shares within the group. Corporate and government surplus (7.1A/7.1B) = F_GOSC. Everything (a)+(b) sends to F_GOSC is paid back out to households by F3a-F3c, so the F_GOSC row equals its column.","primary_source":"mospi_nas_2026_publication","row_block":"FAC(F_MIXD) vs FAC(F_GOSC)"},"V3":{"col_block":"ROW","description":"Compensation of employees received from rest of world","gap_status":"OFFICIAL","method":"NAS 6.1 item 2 (62,344 cr, 2023-24).","primary_source":"mospi_nas_2026_publication","row_block":"FAC(F_LREG)"},"V4":{"col_block":"FAC(F_LREG)","description":"Compensation of employees paid to non-residents","gap_status":"OFFICIAL","method":"NAS 6.1 item 7 (30,636 cr).","primary_source":"mospi_nas_2026_publication","row_block":"ROW"}}