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GSRDC is a Government Entity. GSRDC shall also be a Government Authority, in such cases when it constructs Municipal Roads/ bridges and Village Roads/bridges.

Classification of service- In the instant case, applicant GSRDC is wholly owned Government of Gujarat Company established under the Companies Act, 1956. The main object of the GSRDC is to act as an independent and autonomous body for the construction and development of the roads (state highways) and bridges as a part of the activities of the Roads and Buildings (hereinafter referred as “R&B”) Department of Government of Gujarat under the BT, BOTT or BOLT projects. Question on which Advance Ruling sought is as follows- (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.
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