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GUJARAT STATE ROAD DEVELOPMENT CORPORATION
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Parth Dadawala
Res. Counsel
---

Petitioner / Applicant

GUJARAT STATE ROAD DEVELOPMENT CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 11, 2021
Order No.

GUJ/GAAR/R/42/2021

Citation

2021(8) TAXREPLY 5013
Original Order
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ORDER

BRIEF FACTS The applicant has submitted that the Govt. of Gujarat in order to have a developed, efficient and high quality system of road transportation, had formulated a Road Policy on December 1996 (Policy), to be implemented by the Roads and Building Department, GOG. The policy enables private participation in the development, construction, repair, up gradation, management, operation and maintenance of roads within the State of Gujarat. 2. In furtherance of policy, the GOG enacted the Gujarat Infrastructure Department Act, 1999 (Gujarat Act No. 11 of 1999) (“GID Act”) to provide a regulatory framework for participation of the private sector in financing, construction, maintenance, development and operation of infrastructure project on build-operate-transfer (BOT) basis in the State of Gujarat. Vide Item 2 of Schedule I of the GID Act, roads, bridges, and bypass, are the eligible infrastructure projects that allow private sector participation. In this regard, G....

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