For complete text of the law refer to the link:
https://www.mof.gov.ae/en/lawsandpolitics/govlaws/pages/vat-law.aspx
Federal Decree Law No. (8) of 2017 on Value Added Tax has been issued, which outlines the tax scope, rate, responsibility for tax, supply of goods and services in all cases, including supply in special cases, supply of more than one component, supply via agent, supply by government entities and cases of deemed supply etc.