* Single composite supply VAT treatment follows the same VAT treatment of the principal component, but mixed supply shall be treated as the case may be ,as there are no principal component.
* Single composite supply is supplied by one supplier,all components are priced for one price and the components are not separately identified.
* We determine single composite supply as there must be principal component and incidental component that are essential part of the principle and does not form an aim in itself,but for better enjoying the principle supply.
* Single composite supply is determined by two or more elements closely linked and cannot be splitted.
* Even if the supply is considered as a single composite supply,it is prevented to be treated as such if various components are being supplied by different suppliers or where the prices of each component are listed out separately. Even it doesn’t mean that a single composite supply is such where there are no identifiable principal component(s).
Source Fatima Al Smadi
See also
