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        Water distribution and other services

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        Water distribution services classification determines GST service codes and criteria for mains, truck and chilled water supply. The Scheme of Classification of Services designates Service Group 99692 for water distribution and related utility services, subdivided into a water distribution subcategory covering distribution via mains, trucks or other means; a subcategory for distribution of steam, hot water and air conditioning through mains (including chilled water and cooled air for heating, power and cooling); and a residual subcategory for other similar services, with explanatory notes referencing the Modified United Nations Central Product Classification.
                          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.

                                Water distribution services classification determines GST service codes and criteria for mains, truck and chilled water supply.

                                The Scheme of Classification of Services designates Service Group 99692 for water distribution and related utility services, subdivided into a water distribution subcategory covering distribution via mains, trucks or other means; a subcategory for distribution of steam, hot water and air conditioning through mains (including chilled water and cooled air for heating, power and cooling); and a residual subcategory for other similar services, with explanatory notes referencing the Modified United Nations Central Product Classification.


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