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. 99/9 was issued on 29 June 1999. It relates to G.S.T. on overseas student fees, and section 11 (2) (e) of the Goods and Services Tax Act 1985. It will appear in Tax Information Bulletin, Vol. 11, No. 8 of September 1999. 3. From 27 September 1999, 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).