The Gujarat Authority of Advance Ruling (AAR) held that Gujarat State Road Development Corporation exempted from GST as it is a Government Entity for construction of roads, sideways, paths falling under jurisdiction of Municipality, Panchayat. The applicant, M/s. Gujarat State Road Development Corporation 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 in 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.
Source Taxscan
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