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        GST

        Electricity and gas distribution services

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        Service classification for electricity and gas distribution clarifies transmission, distribution and meter maintenance under GST. Group 99691 under the GST Scheme classifies electricity and gas distribution services into codes: 996911 for electricity transmission services; 996912 for electricity distribution services, including maintenance of electric meters; and 996913 for gas distribution services, including distribution through mains and maintenance of gas meters, with scope derived from the Modified UNCPC.
                          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.

                                Service classification for electricity and gas distribution clarifies transmission, distribution and meter maintenance under GST.

                                Group 99691 under the GST Scheme classifies electricity and gas distribution services into codes: 996911 for electricity transmission services; 996912 for electricity distribution services, including maintenance of electric meters; and 996913 for gas distribution services, including distribution through mains and maintenance of gas meters, with scope derived from the Modified UNCPC.


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