Article 6 - Supply of multiple components

A. A Taxable Person shall be obliged, when making a Supply consisting of more than one linked Good or Service for one price, to determine whether the Supply constitutes a single composite Supply or separate multiple Supplies, in accordance with the actual characteristics of such Supply.

B. A 'composite Supply' means any Supply of Goods or Services constituting two or more components in the following cases:

1. Where the Supply includes a principal component and a component or other components necessary or essential for conducting the principal Supply,

2. Where the Supply includes a principal component and a component or other components that are not considered as an aim in themselves, but a means of improving access to the principal Supply,

3. Where the Supply includes two or more closely linked components where they form a single Supply, which would be impossible or unnatural to split.

C. A single composite Supply may occur in accordance with Paragraph B of this Article when either of the following conditions is met:

1. All components of the Supply are supplied by the Taxable Person.

2. The Taxable Person does not separately determine the price of the components of the Supply, or impose a different price on each component.