di kondisikan saja..

<?php
$surat=array('kontrak 1','kontrak 2','kontrak 3');
$detail=array(
    array(
        array('aws','invoice','sp0'),
        array('aws','invoice','sp0'),
        array('aws','invoice','sp0'),

    ),
2=> array(
        array('aws','invoice','sp0'),

    ),
);




?><table border=1>
        <thead>
          <tr>
            <th>No</th>
            <th>KONTRAK  </th>
            <th>AWS</th>
            <th>Tipe</th>
            <th>SP</th>
          </tr>
        </thead>
        <tbody>
<?php
  $i = 1;
//while ($data = mysqli_fetch_array($query)) {
foreach($surat as $id0=>$name){
    $total=count($detail[$id0]);
    $total2=$total==0?1:$total;
    echo "
           <tr>
             <td rowspan=\"".$total2."\">" . $i . "</td>
             <td rowspan=\"".$total2."\">" . $name."</td>";
    if($total==0){
        echo "<td colspan=3>&nbsp;</td></tr>";
    }
    else{
        $i2=0;
        foreach($detail[$id0] as $id1=>$row1){
            echo "<td>".implode("</td><td>",$row1)."</td></tr>";
            $i2++;
            if($i2<$total) echo "<tr>";

        }

    }
    $i++;


}
?>  </tbody>

</table>