Explain the concept of composite supply and principal supply.

Composite supply means a supply made by a taxable person to a recipient and: comprises two or more taxable supplies of goods or services or both, or any combination thereof. which are naturally bundled and supplied in conjunction with each other, in the ordinary course of business one of which is a principal supply. This means that in a composite supply, goods or services or both are bundled owing to natural necessities. The elements in a composite supply are dependent on the 'principal supply'. Principal supply means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary.