For the purposes of section 10(2) of the Act —
(a) the rate of 7% tax applies with regard to a supply of a tourism accommodation service;
(b) the rate of 10% tax applies with regard to a supply of —
(i) food and beverages, including, alcoholic beverages, by a restaurant,
(ii) water sports,
(iii) tours conducted by land, air or sea within Saint Lucia, including a direct supply of transportation services by the tour operator as part of the tour package, but excluding an indirect supply of transportation services by a tour operator,
(iv) admission to heritage sites and other touristic attractions.