Non-alcoholic beverages, mineral and aerated water, non-alcoholic fruit juice beverages and fruit juices, syrups and other preparations for making beverages, non-alcoholic fruit extracts, sherbets (beverages)

pastoral care (religious services); ministerial services (religious)

Gin

Amusement parks; education, entertainment and recreation services provided by the local council to municipal residents; sporting competitions and matches; lending libraries, bookmobile services; provision of recreation facilities, recreation centres, recreation programs for older adults; gaming services; provision of sports facilities, rental of stadium facilities, gymnastic instruction, holiday camp services (entertainment) and rental of sports equipment (except vehicles); arranging and conducting conferences, organization of exhibitions for cultural or educational purposes, provision of museum facilities, arranging and conducting seminars, presentation of live performances, music halls, publication of books; rental of video tapes and motion pictures; teaching, nursery schools, instruction services and practical training

Community and municipal services in this class; home care services, meals on wheels, housekeeping services; providing housing accommodation including hostels; public baths, Turkish baths; health care services including day nurseries and day care centers, massage services, medical clinics, convalescent and nursing homes and centers, rest and retirement homes, maternal and child health centers, drop in centers, community health and fitness programs; consultancy services in health, sport and fitness; sports fitness and sports medicine services; boarding for animals; land surveying services; architecture and architectural consultancy services; landscape gardening and other gardening services in this class including lawn care, plant nurseries, tree surgery and weed killing; junk clearance and the destruction or incineration thereof; cremation and cemetery services; catering services including the provision of canteens, snack bars, cafeterias, cafes and cocktail lounges; provision of camp ground facilities; engineering services in this class including engineering drawing and construction drafting; providing facilities for exhibitions; genealogical research services; night guard services; personal letter writing and translation services; computer programming, computer rental, software design and rental services; and professional non-business consultancy services; and all other services in this class performed by local councils to municipal residents