2021 (9) TMI 1060

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....e 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, GOG established and set up Gujarat Infrastructure Development Board ("GIDB") and Gujarat State Road Development Corporation (GSRDC) in consonance with Gujarat Infrastructure Development Act, 1999 (....

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....-2017. Govt. Authority and Govt. Entity is defined in Notification No. 11/2017-CT (Rate) dated 28-6-2017 amended vide Not. No. 31/2017-CT (Rate) dated 13-10-2017 which is reads as under: "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 4.1 The applicant submitted that construction and development of state highways roads as entrusted by the State Govt. does not appears to fall in the list of se....

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....te Transfer (BOT) basis 5.1 The applicant submitted that GSRDC is developing state highways, ROB, under-pass on land which falls under the jurisdiction of either Municipality or Panchayat. Question on which Advance Ruling sought (i) Whether the service of construction and development of state highway roads provided by GSRDC would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or 243 W respectively, of the constitution of India. (ii) Whether applicant would fall under the definition of Governmental authority or Government Entity. Personal Hearing 6. Shri Parth Dadawala, C.A. appeared for the Personal hearing through Video conferencing on 27.07.2021 and reiterated the contents of....