Annexure I — GFR

ANNEXURE - I TO APPENDIX-3 (Refer: Ministry of Finance, Budget Division's OM No. F.1(22)-B(AC)/2022 dated 23.02.2024 and Ministry of Finance, Department of Expenditure OM no. 01(14)/2016-E.II(A)(Vol.III) dated 01.04.2024 [ See Paragraph 11 of Appendix - 3/Rule 63 ] FINANCIAL LIMITS TO BE OBSERVED DETERMINING CASES RELATING TO “NEW SERVICE”/NEW INSTRUMENT OF SERVICE New Service (NS) 1. All new services [except for the new ‘Works’ under Capital section] shall be considered as ‘New Service’ as defined in Article 115 of the Constitution and shall accordingly need prior approval of the Parliament; 2. In case of services falling under the category of new works under Capital section (currently classified as Land/Building/Machine in line with Rule 8 of the Delegation of Financial Powers as amended through Ministry of Finance Gazette Notification dated 16.12.2022), the financial limits for the ‘New Service’ shall be as under: Object Heads Reporting Limit Prior Approval of Parliament Above ₹ 50 crore but not exceeding ₹ 100 crore, subject to savings within same section of the Grant Above ₹ 100 crore, subject to savings within same section of the Grant Object Heads Reporting Limit Prior Approval of Parliament 1. 2. 3. upto 20% of the original appropriation* OR upto ₹ 100 crore whichever is higher [subject to savings within same section of the Grant] Above 20% of the original appropriation (15-digit line item) OR Above ₹ 100 crore, whichever is higher [subject to savings within same section of the Grant]