"domestic goods and services"
means goods and services provided in any enterprise supplying commercial accommodation, including—
| (a) | cleaning and maintenance; |
| (b) | electricity, gas, air conditioning or heating; |
| (c) | a telephone, television set, radio or other similar article; |
| (d) | furniture and other fittings; |
| (e) | meals; |
| (f) | laundry; |
| (g) | nursing services; or |
| (h) | water; |
[Definition substituted by section 128(1)(c),(d) and (e) of the Taxation Laws Amendment Act, (Act No. 25 of 2015)]