Support services to electricity, gas and water distribution - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribution 467 998632 Support services to gas distribution 468 998633 Support services to water distribution 469 998634 Support services to distribution services of steam, hot water and airconditioning supply Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99863 - Support and operation services to electricity, gas and water distribution 998631 - Support services to electricity transmission and distribution This service code includes support services to electricity transmission and distribution services. 998632 - Support services to gas distribution This service code includes support services to gas distribution services. 998633 - Support services to water distribution services This service code includes support services to water distribution services and does not include: - transport of water by trucks (without distribution), cf. 996511 - operation of irrigation systems for agricultural purposes, cf. 998611 998634 - Support services to distribution services of steam, hot water and air-conditioning supply This service code includes support services to distribution services of steam, hot water and air-conditioning supply through mains.