| SECTION D : ELECTRICITY, GAS, STEAM AND AIRCONDITION SUPPLY | |||
| Division 35 : Electricity, Gas, Steam and Aircondition Supply | |||
| Group | Class | Sub-class | Description |
| 351 | Electric power generation, transmission and distribution | ||
| 3510 | Electric power generation, transmission and distribution | ||
| This class excludes: | |||
| - production of electricity through incineration of waste, see 3821 | |||
| 35101 | Electric power generation by hydroelectric power plants | ||
| 35102 | Electric power generation by coal based thermal power plants | ||
| 35103 | Electric power generation by non-coal based thermal (e.g. diesel, gas ) | ||
| 35104 | Electric power generation and transmission by nuclear power plants | ||
| 35105 | Electric power generation using solar energy | ||
| 35106 | Electric power generation using other non conventional sources | ||
| 35107 | Transmission of electric energy | ||
| 35109 | Collection and distribution of electric energy to households, industrial, commercial and other users n.e.c. | ||
| 352 | Manufacture of gas; distribution of gaseous fuels through mains | ||
| 3520 | Manufacture of gas; distribution of gaseous fuels through mains | ||
| This class excludes: | |||
| - operation of coke ovens, see 1910 | |||
| - manufacture of refined petroleum products, see 1920 | |||
| - manufacture of industrial gases, see 2011 | |||
| - wholesale of gaseous fuels, see 4661 | |||
| - retail sale of bottled gas, see 4773 | |||
| - direct selling of fuel, see 4799 | |||
| - (long-distance) transportation of gases by pipelines, see 4930 | |||
| 35201 | Manufacture of gas | ||
| 35202 | Disrtibution and sale of gaseous fuels through mains | ||
| 353 | Steam and air conditioning supply | ||
| 3530 | Steam and air conditioning supply | ||
| 35301 | Production, collection and distribution of steam and hot water for heating, power and other purposes | ||
| 35302 | Production and distribution of cooled air and chilled water for cooling purposes | ||
| 35303 | Production of ice, including ice for food and non-food (e.g. cooling) purposes | ||
Utilities
Division 35 : Electricity, gas, steam and air conditioning supply
Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.