'X' Cities - 30% HRA
| States | Cities Classified as "X" |
| Andhra Pradesh | Hyderabad (UA) |
| Delhi | Delhi (UA) |
| Karnataka | Bangaluru (UA) |
| Mahrashtra | Greater Mumbai (UA) |
| Tamilnadu | Chennai (UA) |
| West Bengal | Kolkatta (UA) |
'Y' Cities - 20% HRA
| States | Cities Classified as "Y" |
| Andhra Pradesh | Vijayawada (UA, Warangal, (UA), Vishkhapatnam (UA), Guntur |
| Assam | Guwahati (UA) |
| Bihar | Patna (UA) |
| Chandigarh | Chandigarh |
| Chattisgarh | Durg-Bhilai Nagar (UA), Raipur (UA) |
| Gujarat | Ahmedabad (UA), Rajkot (UA), Jamnagar (UA), Bhavnagar (UA), Vadodara (UA), Surat (UA) |
| Haryana | Faridabad* |
| Jammu & Kashmir | Srinagar (UA), Jammu (UA) |
| Jharkhand | Jamshedpur (UA), Dhanbad (UA), Ranchi (UA) |
| Karnataka | Belgaum (UA), Hubli-Dharwad, Mangalore (UA), Mysore (UA) |
| Kerala | Kozhikode (UA), Kochi (UA), Thiruvananthapuram (UA) |
| Madhya Pradesh | Gwalior (UA), Indore (UA), Bhopal (UA), Jabalpur (UA) |
| Maharashtra | Amravati, Nagpur (UA), Aurangabad (UA), Nashik (UA), Bhiwandi (UA), Pune (UA), Solapur, Kolhapur (UA) |
| Orissa | Cuttack (UA), Bhubaneswar (UA) |
| Punjab | Amritsar (UA), Jalandhar (UA), Ludihiana |
| Pondicherry | Pondicherry (UA) |
| Rajasthan | Bikaner, Jaipur, Jodhpur (UA), Kota (UA) |
| Tamilnadu | Salem (UA), Tiruppur (UA), Coimbatore (UA), Madurai (UA) |
| Uttarkhand | Dehradun (UA) |
| Uttar Pradesh | Moradabad, Meerut (UA), Ghaziabad*, Aligarh, Agra (Ua), Bareilly (UA), Lucknow (UA), Kanpur (UA), Allahabad (UA), Gorakhpur, Varanasi (UA) |
| West Bengal | Asansol (UA) |
only for the purpose of extending HRA on the basis of dependency
Remaining cities/towns which are not covered under "X" or "Y" are classified as "Z" for the purpose of HRA.
