GSRDC is a Government Entity: GST AAR Gujarat

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 ...