Where a Person made a supply consisting of more than one component for one price, the Person shall determine
whether the supply constitutes a single composite supply or multiple supplies.
The phrase “single composite supply” means a supply of Goods or Services, where there is more than one component
to the supply, and taking into account the contract and the wider circumstance of the supply.
A single composite supply shall exist in the following cases:
Where there is a supply of all of the following:
A principal component.
A component or components which either are necessary or essential to the making of the supply, including
incidental elements which normally accompany the supply but are not a significant part of it; or do not
constitute an aim in itself, but are instead a means of better enjoying the principal supply.
Where there is a supply which has two or more elements so closely linked as to form a single supply which it
would be impossible or unnatural to split.
A single composite supply may exist under Clause 2 of this Article if all of the following conditions are met:
The price of the different components of the supply is not separately identified or charged by the supplier.
All components of the supply are supplied by a single supplier.
Where a Taxable Person supplies more than one component for one price and the supply is not a single composite
supply, then the supply of the components shall be treated as multiple supplies.