(1) For the purposes of subsection 19(3) of the Act (which deals with the classification of goods and services):
(a) goods are divided into the classes of goods described in column 2 of Part 1 of Schedule 1; and
(b) services are divided into the classes of services described in column 2 of Part 2 of Schedule 1.
(2) Each class of goods or services described in Schedule 1 has:
(a) a class number corresponding to the item number of that class in column 1 of Part 1 or 2 of Schedule 1; and
(b) a class heading corresponding to the description of that class in column 2 of Part 1 or 2 of Schedule 1.