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Distribution services classification: electricity, gas and water are grouped under GST service heading defining their tax treatment. Electricity, gas, water and related distribution activities are classified under the Service Accounting Code framework as distribution services, designated by Heading 9969, serving as the operative GST tariff heading for administrative classification and application of GST rules to utility distribution suppliers.
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Provisions expressly mentioned in the judgment/order text.
Distribution services classification: electricity, gas and water are grouped under GST service heading defining their tax treatment.
Electricity, gas, water and related distribution activities are classified under the Service Accounting Code framework as distribution services, designated by Heading 9969, serving as the operative GST tariff heading for administrative classification and application of GST rules to utility distribution suppliers.
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