(1) A supply of any goods or services, incidental to the supply of the main goods or services, which falls under any of the following, shall be deemed to be included in the supply of the main goods or services:
1. Goods or services the price of which is ordinarily included in the supply price of the main goods or services;
2. Goods or services which are deemed to be ordinarily incidental to the supply of the main goods or services in light of trade practices.
(2) A supply of any goods or services, incidental to the main business, which fall under any of the following, shall be deemed to be a separate supply, and the determination of whether such goods or services are subject to taxation shall follow whether the main business is subject to taxation:
1. Goods or services which are supplied accidentally or temporarily in connection with the main business;
2. Goods which are indispensably produced in the process of manufacturing the main goods or in the process of offering services, in connection with the main business.