Case Law Details
In re Gujarat State Road Development Corporation (GST AAR Gujarat)
We have examined the Government of Gujarat Resolution dated 20-2-99, placed before us by the applicant, whereby GSRDC was established with objective to undertake the development of bridges and roads. We find that Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and bridges. Thus, we find that GSRDC satisfies the definition of Government Entity.
Further, as submitted by GSRDC, We note that it constructs roads, sideways, paths on the land which falls under the jurisdiction of Municipality and Panchayat. We note that roads and bridges are activities entrusted to a municipality under Article 243W of our Constitution and to a Panchayat under Article 243G of our Constitution. Therefore in such specific cases where GSRDC constructs municipal roads/bridges or village roads/bridges, it satisfies the definition of Government Authority.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
