Works Contract — The Applicant has taken work under e-tender process by MPPGCL for Balance General Civil and Related Electrical And Mechanical Works Package For 2X660 MW SSTPP Stage –II, Khandwa. The Applicant sought Advance ruling on the questions whether work constitutes composite contract or is it separate contract for each work under taken? And; what is the effective rate of tax in the given facts? The Authority ruled out that the tender document in question is a not consolidated contract and each supply under the said contract shall be chargeable to tax individually, depending upon the individual classification of such supplies and rate of tax applicable at the time of supply. — Kalyan Toll Infrastructure Ltd., In Re… [2019] 16 TAXLOK.COM 193 (AAR-Madhya Pradesh)