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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Support services to utilities: classification outlines GST service codes and scope for electricity, gas, and water distribution.</h1> Classification under the GST Scheme places support services to electricity, gas and water distribution in Group 99863 with four service codes: support services to electricity transmission and distribution; support services to gas distribution; support services to water distribution (excluding water transport by truck and agricultural irrigation operation); and support services to distribution of steam, hot water and air conditioning supply through mains, based on the Modified UN Central Product Classification.

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