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Electricity and gas distribution services - GST - Services Code / Scheme of Classification of ServicesExtract Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99691 - Electricity and gas distribution services 996911 - Electricity transmission services This service code includes services involving transmission of electricity 996912 - Electricity Distribution services This service code includes services involving distribution of electricity; maintenance of electric meters 996913 - Gas Distribution services This service code includes distribution of gaseous fuels through mains; maintenance of gas meters
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