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        Support services to electricity, gas and water distribution

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        Support services to utilities: classification outlines GST service codes and scope for electricity, gas, and water distribution. 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.
                          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.

                                Support services to utilities: classification outlines GST service codes and scope for electricity, gas, and water distribution.

                                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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