Electricity and gas distribution services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services – Goods and Services Tax – Schedules
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