For buyers contracting authority
Choose 72261000 when the deliverable is keeping users productive on software that already runs: a service desk, incident resolution, and answers to how-to questions. The output is response, not changed code.
The boundary that catches authorities is maintenance and repair (72267000). Support handles incidents and questions; maintenance patches, upgrades and alters the software itself. Where a single contract bundles both, tag it by the dominant activity rather than splitting the notice.
Watch one more neighbour. Helpdesk and support services (72253000) covers broad IT user support across an organisation's estate, while 72261000 is scoped to the software layer. If the desk supports a specific application or licence estate, this is the code; if it fields any IT issue across the estate, 72253000 fits better.