The EGWLSS covers enterprises registered for value-added tax (VAT) that are mainly engaged in the following activities:
o Generation, transmission and distribution of electricity
o Manufacturing and distribution of gaseous fuels through mains
o Collection, purification and distribution of water.
The following activities are excluded:
o Electricity, gas and water distribution by municipalities
o Enterprises which manufacture and distribute liquefied petroleum gas (LPG)
o Enterprises which are engaged in sanitation and other waste water treatment
o Enterprises which are involved in the collection, purification and distribution of water as a secondary activity or for own use.