Gross amount exclusion of free supplies clarified as prospective for composition scheme; earlier contracts/payments not affected. The Explanation added to Rule 3(1) of the Works Contract composition scheme, effective from 07 July 2009, makes inclusion of free-of-cost supplies in the gross amount a legal requirement only prospectively; a proviso excludes contracts whose execution began or which received payments (other than by account credit/debit) on or before that date from that inclusion.