This is essentially correct, with limitations. In the classic sense the term "coding" refers to coding for amino acids. So essentially introns would be classified as such. Structural RNAs were, for a long time, considered to be special cases. However, with the discovery of more and more RNAs with specific, non-coding functions, like e.g. ribozymes, riboswitches, sRNAs and so on, sometimes DNA that encode those RNAs are also termed as coding areas. In this case, of course it is meant they they encode a specific RNA.
Introns are somewhat something in-between. No real function by themselves, but are involved in maturation of the final RNA, which in turn may either have coding or other functions.