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<h1>GST Service Codes for Water Distribution, Steam, and Air Conditioning: 996921, 996922, 996929 Explained</h1> The classification of services related to water distribution and similar utilities under the GST scheme. It categorizes these services with specific service codes: 996921 for water distribution, which includes distribution through mains or trucks; 996922 for distribution of steam, hot water, and air conditioning supply, which covers heating, power, and cooling purposes; and 996929 for other similar services. These classifications are based on a modified version of the United Nations Central Product Classification (UNCPC).