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TaxReply India Pvt Ltd

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

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

GUJARAT STATE ROAD DEVELOPMENT CORPORATION LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2020
Order No.

GUJ/GAAR/ADM/2020/117

Citation

2020(12) TAXREPLY 3978

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ORDER

BRIEF FACTS The applicant M/s. Gujarat State Road Development Corporation ltd., Ground floor, Nirman Bhavan, Sector-10A, Gandhinagar-382010 has submitted that the Government 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, upgradation, management, operation and maintenance of roads within the State of Gujarat. 2. The applicant has further submitted that in furtherance of the policy, the Government of Gujarat enacted the Gujarat Infrastructure Development 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 projects on build-operate-tra....

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