Cabinet Decision No. 52 of 2017
Part 8 - Calculating the Tax on Certain Supplies
Article 46 - Levying Tax on Multi-Component Supply [25]
For the purposes of the supply composed of more than one component:
If the supply is a single composite supply as set forth in Article 4 of this Resolution:
The supply shall be subject to the same tax treatment of the principal component of the supply.
[Where the single composite supply does not include a principal component, the tax treatment shall be applied depending on the nature of the supply as a whole in general.] [G51]
If the supply composed of multiple components is not a single composite supply, the supply of each component shall be treated as a separate supply.