Article 46 – 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.