Article 46 - Tax on Supplies of More Than One Component

Tax on Supplies of More Than One Component

For the purposes of the supply consisting of more than one component:

1. Where a supply is a single composite supply as provided in Article (4) of this Decision, the Tax treatment of the supply shall follow the Tax treatment of the principal component of the supply.

2. Where a supply consisting of multiple components is not a single composite supply, the supply of each component is to be treated as a separate supply