What is the difference between the 'incident management' and 'service desk' practices?

A help desk is considered to be focused on break-fix (what ITIL calls incident management), whereas a service desk is there to assist with not only break-fix but also with service requests (requests for new services) and requests for information (such as “how do I do X?”).

https://www.atlassian.com/itsm/service-request-management/help-desk-vs-service-desk-vs-itsm#:~:text=A%20help%20desk%20is%20considered,I%20do%20X%3F%E2%80%9D ).