Cabinet Decision No. 100 of 2024 introduces critical amendments to Article 4, clarifying the VAT treatment of multi-component supplies made for a single price. The Decision establishes criteria to determine if a supply is a 'single composite supply' or 'multiple supplies'. A single composite supply exists if it includes a principal component with essential or incidental elements, or if the components are so closely linked they form an indivisible supply. Key conditions include a single supplier and a non-itemised price. This provides essential guidance for businesses to correctly categorise their supplies and ensure accurate VAT compliance.