Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 99/1 was issued on 6 April 1999. It relates to G.S.T. and the time of supply, and sections 2 (1) and 9 (1) of the Goods and Services Tax Act 1985. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. MARTIN SMITH, General Manager (Adjudication & Rulings).