Water distribution and other services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 Other similar services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99692 - Water distribution and other services 996921 - Water distribution services This service code includes distribution of water through mains, by trucks or other means. 996922 - Distribution of steam, hot water and air-conditioning supply through mains. This service code includes distribution of steam and hot water for heating, power and other purposes; distribution of cooled air; distribution of chilled water for cooling purposes