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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

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Man Mohan Aggarwal & Co. is a chartered accountancy firm rendering comprehensive professional services which include audit, management consultancy, tax consultancy, accounting services, manpower management, secretarial services etc.