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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 47
Country: 🇦🇪 UAE
Location: Part 6 - Zero Rate and Exemptions › Chapter 3 -Single Supply and Mixed Supplies
Order: 47

Article 47 - Supply Composed of more than one Component

Part 6: Zero Rate and Exemptions

Part 6: Zero Rate and Exemptions

Chapter 3 - Single Supply and Mixed Supplies

Article 47 - Supply Composed of more than one Component [G1]

The Executive Regulations of this Decree-Law shall establish the controls for determining the tax treatment of any supply composed of more than one component for a single price, if each component is subject to a different tax treatment.

GTL Notes

[G1]Based on earlier versions of the law, as this appears as 'Exempted Supplies' in the official pdf