(1) Each of the following goods are excluded goods for the purposes of this Part:
(a) alcoholic beverages;
(b) tobacco products;
(d) goods specified in a legislative instrument made by the Minister for the purposes of this paragraph.
(2) Each of the following services is an excluded service for the purposes of this Part:
(a) gambling;
(b) a service specified in a legislative instrument made by the Minister for the purposes of this paragraph.