IndAS Details

Scrip Code	532702
NSE Symbol	GSPL
MSEI Symbol	NOTLISTED
ISIN	INE246F01010
Name of company	GUJARAT STATE PETRONET LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	11-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	30-09-2025
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Second quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Unaudited
Segment Reporting	Single segment
Description of single segment	Gas transmission and distribution
Start date and time of board meeting	11-11-2025 15:45:00
End date and time of board meeting	11-11-2025 17:10:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Not applicable
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	07-11-2024
Indicate Company website link for updated RPT policy of the Company	https://gspcgroup.com/GSPL/policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable as the Company don't have any default on loans and debt securities outstanding as on september 30,2025.

Particulars	3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
1	Income
	Revenue from operations	27,406.22	55,795.85
	Other income	30,598.09	34,926.95
	Total income	58,004.31	90,722.80
2	Expenses
(a)	Cost of materials consumed	0.00	0.00
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	0.00
(d)	Employee benefit expense	2,360.17	4,181.65
(e)	Finance costs	99.86	208.26
(f)	Depreciation, depletion and amortisation expense	5,468.08	10,857.86
(f)	Other Expenses
1	Gas Transmission Expenses	4,658.09	8,791.86
2	Other Expenses	3,063.90	5,260.75
	Total other expenses	7,721.99	14,052.61
	Total expenses	15,650.10	29,300.38
3	Total profit before exceptional items and tax	42,354.21	61,422.42
4	Exceptional items	0.00	0.00
5	Total profit before tax	42,354.21	61,422.42
6	Tax expense
7	Current tax	4,036.99	8,772.29
8	Deferred tax	71.01	155.35
9	Total tax expenses	4,108.00	8,927.64
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0.00	0.00
11	Net Profit Loss for the period from continuing operations	38,246.21	52,494.78
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	38,246.21	52,494.78
17	Other comprehensive income net of taxes	41.11	30.58
18	Total Comprehensive Income for the period	38,287.32	52,525.36
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	56,421.14	56,421.14
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.77	9.3
	Diluted earnings (loss) per share from continuing operations	6.77	9.3
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	6.77	9.3
	Diluted earnings (loss) per share from continuing and discontinued operations	6.77	9.3
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Particulars	Year ended (dd-mm-yyyy)
Date of start of reporting period	01-04-2025
Date of end of reporting period	30-09-2025
Whether results are audited or unaudited	Unaudited
Nature of report standalone or consolidated	Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	3,31,282.03
	Capital work-in-progress	30,179.95
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	15,154.51
	Intangible assets under development	16.63
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	5,26,394.94
	Non-current financial assets
	Non-current investments	11,688.45
	Trade receivables, non-current	0.00
	Loans, non-current	467.17
	Other non-current financial assets	36,790.71
	Total non-current financial assets	48,946.33
	Deferred tax assets (net)	0.00
	Other non-current assets	18,826.86
	Total non-current assets	9,70,801.25
2	Current assets
	Inventories	26,063.55
	Current financial asset
	Current investments	0.00
	Trade receivables, current	8,416.33
	Cash and cash equivalents	3,451.54
	Bank balance other than cash and cash equivalents	1,73,154.79
	Loans, current	162.36
	Other current financial assets	60,743.03
	Total current financial assets	2,45,928.05
	Current tax assets (net)	0.00
	Other current assets	609.85
	Total current assets	2,72,601.45
3	Non-current assets classified as held for sale	1,585.56
4	Regulatory deferral account debit balances and related deferred tax Assets	0.00
	Total assets	12,44,988.26
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	56,421.14
	Other equity	10,46,224.21
	Total equity attributable to owners of parent	11,02,645.35
	Non controlling interest
	Total equity	11,02,645.35
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0.00
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0.00
	Total Trade payable	0.00
	Other non-current financial liabilities	4,321.96
	Total non-current financial liabilities	4,321.96
	Provisions, non-current	3,216.72
	Deferred tax liabilities (net)	43,407.24
	Deferred government grants, Non-current	0.00
	Other non-current liabilities	11,527.99
	Total non-current liabilities	62,473.91
	Current liabilities
	Current financial liabilities
	Borrowings, current	0.00
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	639.89
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4,537.63
	Total Trade payable	5,177.52
	Other current financial liabilities	35,266.29
	Total current financial liabilities	40,443.81
	Other current liabilities	38,720.92
	Provisions, current	691.76
	Current tax liabilities (Net)	12.51
	Deferred government grants, Current	0.00
	Total current liabilities	79,869.00
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	0.00
	Total liabilities	1,42,342.91
	Total equity and liabilites	12,44,988.26
	Disclosure of notes on assets and liabilities

Particulars	3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period	01-07-2025	01-04-2025
Date of end of reporting period	30-09-2025	30-09-2025
Whether results are audited or unaudited	Unaudited	Unaudited
Nature of report standalone or consolidated	Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Particulars	3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-07-2025	01-04-2025
B	Date of end of reporting period	30-09-2025	30-09-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	5493000	4086000
	Total Amount of items that will not be reclassified to profit and loss	54.93	40.86
2	Income tax relating to items that will not be reclassified to profit or loss	13.82	10.28
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	41.11	30.58

Particulars	Year ended (dd-mm-yyyy)
A	Date of start of reporting period	01-04-2025
B	Date of end of reporting period	30-09-2025
C	Whether results are audited or unaudited	Unaudited
D	Nature of report standalone or consolidated	Standalone
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	61,422.42
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	208.26
	Adjustments for decrease (increase) in inventories	(356.70)
	Adjustments for decrease (increase) in trade receivables, current	2,545.81
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	0.00
	Adjustments for decrease (increase) in other non-current assets	(2,445.29)
	Adjustments for other financial assets, non-current	23.12
	Adjustments for other financial assets, current	153.14
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	(2,729.44)
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	9,217.18
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	10,857.86
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	441.61
	Adjustments for other financial liabilities, current	27,222.41
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	0.00
	Adjustments for interest income	0.00
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	0.00
	Other adjustments for non-cash items	(330.61)
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	44,807.35
	Net cash flows from (used in) operations	1,06,229.77
	Dividends received	(26,095.72)
	Interest paid	0.00
	Interest received	(7,907.10)
	Income taxes paid (refund)	8,387.18
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	63,839.77
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	0.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	4,203.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	229.12
	Purchase of property, plant and equipment	15,632.32
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	0.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	6,615.31
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	(23,175.04)
	Net cash flows from (used in) investing activities	(36,165.93)
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	0.00
	Repayments of borrowings	0.00
	Payments of lease liabilities	102.68
	Dividends paid	28,210.57
	Interest paid	0.00
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) financing activities	(28,313.25)
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	(639.41)
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	(639.41)
	Cash and cash equivalents cash flow statement at beginning of period	4,090.95
	Cash and cash equivalents cash flow statement at end of period	3,451.54

	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment )	Interest Rate (%)	Tenure	Secured/ unsecured	Notes
Sr No.													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
	Details of the party (listed entity/subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction	In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments				Notes
1	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Sale of goods or services		45,000.00	Approved	9,900.58	0.00	0.00									Textual Information(1)
2	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Purchase of goods or services		100.00	Approved	26.17	0.00	0.00									Textual Information(2)
3	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Reimbursement made for expenses AMC of Softwares OR Website	50.00	Approved	1.42	0.00	0.00									Textual Information(3)
4	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Reimbursement made for expenses Others	500.00	Approved	82.93	0.00	0.00									Textual Information(4)
5	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Reimbursement Made for Salary and Other Employee related benefits	150.00	Approved	2.82	0.00	0.00									Textual Information(5)
6	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Reimbursement Received for Salary and Other Employee related benefit	150.00	Approved	30.69	0.00	0.00									Textual Information(6)
7	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Dividend paid		0.00	Specific exemption taken as dividend is declared uniformly to all shareholders and approved by shareholders in AGM	10,615.26	0.00	(10,615.26)									Textual Information(7)
8	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	(627.29)	577.55									Textual Information(8)
9	Gujarat State Petronet Limited	Gujarat State Petroleum Corporation Limited	Holding Company	Any other transaction	Security Deposits Receivable or Payable balance NET	0.00	NA	0.00	3.41	3.41									Textual Information(9)
10	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Sale of goods or services		50,000.00	Approved	17,157.16	0.00	0.00									Textual Information(10)
11	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Purchase of goods or services		5.00	Approved	1.57	0.00	0.00									Textual Information(11)
12	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Purchase of goods or services		25.00	Approved	3.37	0.00	0.00									Textual Information(12)
13	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Sale of goods or services		400.00	Approved	102.60	0.00	0.00									Textual Information(13)
14	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Security deposit Received OR Refund received for pipeline crossing	100.00	Approved	2.00	0.00	0.00									Textual Information(14)
15	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Security deposit paid OR refunded for pipeline crossing	100.00	Approved	22.00	0.00	0.00									Textual Information(15)
16	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Sale of goods or services		600.00	Approved	214.73	0.00	0.00									Textual Information(16)
17	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Reimbursement made for expenses Others	200.00	Approved	4.93	0.00	0.00									Textual Information(17)
18	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Reimbursement Made for Salary and Other Employee related benefits	200.00	Approved	40.90	0.00	0.00									Textual Information(18)
19	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Reimbursement Received for Salary and Other Employee related benefits	100.00	Approved	15.59	0.00	0.00									Textual Information(19)
20	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Utility Charges Income	25.00	Approved	0.27	0.00	0.00									Textual Information(20)
21	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Dividend received		0.00	Specific exemption taken as dividend is declared by company uniformly to all shareholders and approved in AGM	21,701.27	0.00	21,701.27									Textual Information(21)
22	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Security Deposit Received connectivity	2,500.00	Approved	601.97	0.00	0.00									Textual Information(22)
23	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Sale of goods or services		100.00	Approved	1.18	0.00	0.00									Textual Information(23)
24	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Purchase of goods or services		25.00	Approved	1.18	0.00	0.00									Textual Information(24)
25	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Deposit related to CGD Refunded	100.00	Approved	30.32	0.00	0.00									Textual Information(25)
26	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	1,484.54	1,212.13									Textual Information(26)
27	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	Security Deposits Receivable or Payable balance NET	0.00	NA	0.00	(8,871.01)	(9,452.98)									Textual Information(27)
28	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Any other transaction	LC or Bank Guarantee received balance at period end	0.00	NA	0.00	2,934.15	2,934.15
29	Gujarat State Petronet Limited	Gujarat Gas Limited	Subsidiary	Investment		0.00	NA	0.00	3,67,967.24	3,67,967.24
30	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Purchase of goods or services		50,000.00	Approved	9,872.44	0.00	0.00									Textual Information(28)
31	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Gas Transmission Settlement Charges	50,000.00	Approved	3,392.72	0.00	0.00									Textual Information(29)
32	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Sale of goods or services		100.00	Approved	39.54	0.00	0.00									Textual Information(30)
33	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Reimbursement Made for Salary and Other Employee related benefits	200.00	Approved	13.19	0.00	0.00									Textual Information(31)
34	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Reimbursement received for expenses - Others	400.00	Approved	156.64	0.00	0.00									Textual Information(32)
35	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Reimbursement Received for Salary and Other Employee related benefits	300.00	Approved	0.14	0.00	0.00									Textual Information(33)
36	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Utility Charges Income	100.00	Approved	36.42	0.00	0.00									Textual Information(34)
37	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Transfer of Employee Related Assets or Liabilities	125.00	Approved	26.31	0.00	0.00									Textual Information(35)
38	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Investment			Separate Board approval	4,203.00	1,15,921.00	1,20,124.00				Investment	0.00	NA	Unsecured	Pipeline Project and other business Expenses
39	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Sale of goods or services		500.00	Approved	5.02	0.00	0.00									Textual Information(36)
40	Gujarat State Petronet Limited	GSPL India Gasnet Limited	Subsidiary	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	(1,262.94)	(671.00)									Textual Information(37)
41	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Gas Transmission Settlement Charges	1,500.00	Approved	309.75	0.00	0.00									Textual Information(38)
42	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Sale of goods or services		50.00	Approved	14.55	0.00	0.00									Textual Information(39)
43	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Reimbursement Made for Salary and Other Employee related benefits	300.00	Approved	70.09	0.00	0.00									Textual Information(40)
44	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Reimbursement received for expenses - Others	150.00	Approved	46.96	0.00	0.00									Textual Information(41)
45	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Reimbursement Received for Salary and Other Employee related benefits	300.00	Approved	63.45	0.00	0.00									Textual Information(42)
46	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Utility Charges Income	50.00	Approved	12.37	0.00	0.00									Textual Information(43)
47	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Transfer of Employee Related Assets or Liabilities	200.00	Approved	100.11	0.00	0.00									Textual Information(44)
48	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Sale of goods or services		500.00	Approved	11.34	0.00	0.00									Textual Information(45)
49	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	(63.41)	55.24									Textual Information(46)
50	Gujarat State Petronet Limited	GSPL India Transco Limited	Subsidiary	Investment		0.00	NA	0.00	31,564.00	31,564.00
51	Gujarat State Petronet Limited	Guj Info Petro Limited	Associate	Purchase of goods or services		200.00	Approved	15.83	0.00	0.00									Textual Information(47)
52	Gujarat State Petronet Limited	Guj Info Petro Limited	Associate	Purchase of goods or services		200.00	Approved	24.36	0.00	0.00									Textual Information(48)
53	Gujarat State Petronet Limited	Guj Info Petro Limited	Associate	Purchase of goods or services		500.00	Approved	31.08	0.00	0.00									Textual Information(49)
54	Gujarat State Petronet Limited	Guj Info Petro Limited	Associate	Sale of goods or services		50.00	Approved	12.92	0.00	0.00									Textual Information(50)
55	Gujarat State Petronet Limited	Guj Info Petro Limited	Associate	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	(5.91)	0.00									Textual Information(51)
56	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Sale of goods or services		10,000.00	Approved	2,908.78	0.00	0.00									Textual Information(52)
57	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Sale of goods or services		100.00	Approved	24.66	0.00	0.00									Textual Information(53)
58	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Deposit Received OR refund received for Pipeline Crossing	40.00	Approved	2.00	0.00	0.00									Textual Information(54)
59	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Sale of goods or services		200.00	Approved	26.43	0.00	0.00									Textual Information(55)
60	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Reimbursement received for expenses - Others	20.00	Approved	0.02	0.00	0.00									Textual Information(56)
61	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Reimbursement Received for Salary and Other Employee related benefits	50.00	Approved	0.46	0.00	0.00									Textual Information(57)
62	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Dividend received			Specific exemption taken as dividend is declared uniformly to all shareholders and approved by shareholders in AGM	4,394.46	0.00	4,394.46									Textual Information(58)
63	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Security Deposit Received connectivity	1,600.00	Approved	686.07	0.00	0.00									Textual Information(59)
64	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Sale of goods or services		20.00	Approved	1.18	0.00	0.00									Textual Information(60)
65	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	258.07	168.14									Textual Information(61)
66	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	Security Deposits Receivable or Payable balance NET	0.00	NA	0.00	(705.14)	(1,393.22)									Textual Information(62)
67	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Any other transaction	LC or Bank Guarantee received balance at period end	0.00	NA	0.00	710.00	710.00
68	Gujarat State Petronet Limited	Sabarmati Gas Limited	Associate	Investment		0.00	NA	0.00	6,739.70	6,739.70
69	Gujarat State Petronet Limited	GSPC Pipavav Power Company Limited	Subsidiary of Holding Company	Sale of goods or services		7,000.00	Approved	537.27	0.00	0.00									Textual Information(63)
70	Gujarat State Petronet Limited	GSPC Pipavav Power Company Limited	Subsidiary of Holding Company	Purchase of goods or services		75.00	Approved	13.85	0.00	0.00									Textual Information(64)
71	Gujarat State Petronet Limited	GSPC Pipavav Power Company Limited	Subsidiary of Holding Company	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	19.97	54.19									Textual Information(65)
72	Gujarat State Petronet Limited	Gujarat State Energy Generation Limited	Subsidiary of Holding Company	Sale of goods or services		3,500.00	Approved	1,212.38	0.00	0.00									Textual Information(66)
73	Gujarat State Petronet Limited	Gujarat State Energy Generation Limited	Subsidiary of Holding Company	Any other transaction	Reimbursement made for expenses Others	20.00	Approved	0.84	0.00	0.00									Textual Information(67)
74	Gujarat State Petronet Limited	Gujarat State Energy Generation Limited	Subsidiary of Holding Company	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	180.29	274.64									Textual Information(68)
75	Gujarat State Petronet Limited	Gujarat State Energy Generation Limited	Subsidiary of Holding Company	Any other transaction	Security Deposits Receivable or Payable balance NET	0.00	NA	0.00	(18.00)	(18.00)									Textual Information(69)
76	Gujarat State Petronet Limited	Gujarat State Energy Generation Limited	Subsidiary of Holding Company	Investment		0.00	NA	0.00	518.13	518.13
77	Gujarat State Petronet Limited	Gujarat State Petronet Limited Superannuation Scheme	Enterprise controlled by the company	Any other transaction	Contribution made to Employee Benefits Trusts	1,000.00	Approved	120.99	(19.67)	(20.51)									Textual Information(70)
78	Gujarat State Petronet Limited	Gujarat State Petronet Limited Employees Group Gratuity Scheme	Enterprise controlled by the company	Any other transaction	Reimbursement received for expenses Others	20.00	Approved	11.15	(184.52)	(353.50)									Textual Information(71)
79	Gujarat State Petronet Limited	Gujarat State Petronet Limited Employees Post Retirement Medical Benefit Scheme	Enterprise controlled by the company	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	(156.09)	(156.09)									Textual Information(72)
80	Gujarat State Petronet Limited	Shri Ajith Kumar T.R	Key Managerial Personnel - CFO - upto 31.05.25	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	9.36	0.00	0.00									Textual Information(73)
81	Gujarat State Petronet Limited	Shri Ajith Kumar T.R	Key Managerial Personnel - CFO - upto 31.05.25	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	84.07	0.00	0.00									Textual Information(74)
82	Gujarat State Petronet Limited	Shri Ajith Kumar T.R	Key Managerial Personnel - CFO - upto 31.05.25	Any other transaction	Recovery towards trfr of OYVS vehicle		Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	3.39	0.00	0.00									Textual Information(75)
83	Gujarat State Petronet Limited	Shri Ajith Kumar T.R	Key Managerial Personnel - CFO - upto 31.05.25	Any other transaction	Reimbursement made for expenses		Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	0.01	0.00	0.00
84	Gujarat State Petronet Limited	Shri Ajith Kumar T.R	Key Managerial Personnel - CFO - upto 31.05.25	Loan			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	19.70	19.70	0.00				Loan	11.00	15 Years	Secured	For Home purchase	Textual Information(76)
85	Gujarat State Petronet Limited	Shri Amit Shah	Key Managerial Personnel - CFO - from Aug 2025	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	7.95	0.00	0.00									Textual Information(77)
86	Gujarat State Petronet Limited	Shri Amit Shah	Key Managerial Personnel - CFO - from Aug 2025	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	1.03	0.00	0.00									Textual Information(78)
87	Gujarat State Petronet Limited	Shri Amit Shah	Key Managerial Personnel - CFO - from Aug 2025	Advance			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	0.07	0.00	(1.22)				Advance	0.00	5 Years	Secured	towards sale proceeds of vehicle on date of transfer	Textual Information(79)
88	Gujarat State Petronet Limited	Shri Amit Shah	Key Managerial Personnel - CFO - from Aug 2025	Any other transaction	Reimbursement made for expenses		Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	0.18	0.00	0.00
89	Gujarat State Petronet Limited	Ms. Rajeshwari Sharma	Key Managerial Personnel - CS	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	29.30	0.00	0.00									Textual Information(80)
90	Gujarat State Petronet Limited	Ms. Rajeshwari Sharma	Key Managerial Personnel - CS	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	4.40	0.00	0.00									Textual Information(81)
91	Gujarat State Petronet Limited	Ms. Reena Desai	Key Managerial Personnel - CS of Holding Co	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	16.07	0.00	0.00									Textual Information(82)
92	Gujarat State Petronet Limited	Ms. Reena Desai	Key Managerial Personnel - CS of Holding Co	Remuneration			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	2.71	0.00	0.00									Textual Information(83)
93	Gujarat State Petronet Limited	Ms. Reena Desai	Key Managerial Personnel - CS of Holding Co	Loan			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	6.04	32.84	27.15				Loan	11.00	15 Years	Secured	For Home purchase	Textual Information(84)
94	Gujarat State Petronet Limited	Ms. Reena Desai	Key Managerial Personnel - CS of Holding Co	Interest received			Specific exemption taken as Employee beenfits are as per HR policy applicable to all employees	0.34	0.00	0.00									Textual Information(85)
95	Gujarat State Petronet Limited	SHRI M M SRIVASTAVA	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	1.05	0.00	0.00
96	Gujarat State Petronet Limited	SHRI M M SRIVASTAVA	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.28	0.00	0.00
97	Gujarat State Petronet Limited	Shri Bhadresh Mehta	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.98	0.00	0.00
98	Gujarat State Petronet Limited	Shri Bhadresh Mehta	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.24	0.00	0.00
99	Gujarat State Petronet Limited	Shri Sudhir Kumar Jain	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.83	0.00	0.00
100	Gujarat State Petronet Limited	Shri Sudhir Kumar Jain	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.18	0.00	0.00
101	Gujarat State Petronet Limited	Shri Tapan Ray	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.23	0.00	0.00
102	Gujarat State Petronet Limited	Shri Tapan Ray	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.18	0.00	0.00
103	Gujarat State Petronet Limited	Smt. Arti Kanwar, IAS	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.53	0.00	0.00									Textual Information(86)
104	Gujarat State Petronet Limited	Smt. Arti Kanwar, IAS	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.18	0.00	0.00
105	Gujarat State Petronet Limited	Ms Vanaja N Sarna, IRS Retd	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.60	0.00	0.00
106	Gujarat State Petronet Limited	Ms Vanaja N Sarna, IRS Retd	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.18	0.00	0.00
107	Gujarat State Petronet Limited	Shri Pankaj Joshi	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.01	0.00	0.00
108	Gujarat State Petronet Limited	Prof. Rishikesha T Krishnan	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.53	0.00	0.00
109	Gujarat State Petronet Limited	Prof. Rishikesha T Krishnan	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.18	0.00	0.00
110	Gujarat State Petronet Limited	Shri M.K. Das	Director	Any other transaction	Sitting Fees	25.00	Aggregate limit for similar nature transactions	0.08	0.00	0.00									Textual Information(87)
111	Gujarat State Petronet Limited	Shri M.K. Das	Director	Any other transaction	Out of Pocket Expenses	25.00	Aggregate limit for similar nature transactions	0.06	0.00	0.00
112	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Purchase of goods or services		20,00,000.00	Approved	4,48,142.47	0.00	0.00									Textual Information(88)
113	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Purchase of goods or services		1,000.00	Approved	368.84	0.00	0.00									Textual Information(89)
114	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Recharge of Salary Expenses	300.00	Approved	33.41	0.00	0.00									Textual Information(90)
115	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Reimbursement of Expenses	200.00	Approved	30.00	0.00	0.00									Textual Information(91)
116	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	(23,548.37)	(19,395.44)									Textual Information(92)
117	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Investment			NA	0.00	3,520.00	3,520.00									Textual Information(93)
118	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Bank Guarantee given		NA	0.00	85,203.36	61,496.80									Textual Information(94)
119	Gujarat Gas Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Letter of Credit given		NA	0.00	19,908.75	20,671.10									Textual Information(95)
120	Gujarat Gas Limited	Sabarmati Gas Limited	Associate of Holding Company	Purchase of goods or services		150.00	Approved	43.43	0.00	0.00									Textual Information(96)
121	Gujarat Gas Limited	Sabarmati Gas Limited	Associate of Holding Company	Purchase of goods or services		600.00	Approved	249.97	0.00	0.00									Textual Information(97)
122	Gujarat Gas Limited	Sabarmati Gas Limited	Associate of Holding Company	Purchase of goods or services		150.00	Approved	15.65	0.00	0.00									Textual Information(98)
123	Gujarat Gas Limited	Sabarmati Gas Limited	Associate of Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	(12.65)	(16.16)									Textual Information(99)
124	Gujarat Gas Limited	Sabarmati Gas Limited	Associate of Holding Company	Any other transaction	Bank Guarantee Given		NA	0.00	19.75	19.75									Textual Information(100)
125	Gujarat Gas Limited	Guj Info Petro Limited	Associate	Purchase of goods or services		1,200.00	Approved	35.97	0.00	0.00									Textual Information(101)
126	Gujarat Gas Limited	Guj Info Petro Limited	Associate	Dividend received		200.00	Approved	183.75	0.00	0.00									Textual Information(102)
127	Gujarat Gas Limited	Guj Info Petro Limited	Associate	Any other transaction	Receivable or Payable balance		NA	0.00	(8.53)	0.00									Textual Information(103)
128	Gujarat Gas Limited	Guj Info Petro Limited	Associate	Investment			NA	0.00	2.50	2.50
129	Gujarat Gas Limited	Gujarat State Energy Generation Limited	Subsidiary of Ultimate Holding Company	Dividend paid		100.00	Approved	77.54	0.00	77.54									Textual Information(104)
130	Gujarat Gas Limited	Gujarat State Energy Generation Limited	Subsidiary of Ultimate Holding Company	Any other transaction	Security Deposits Receivable or Payable balance NET		NA	0.00	(10.00)	(10.00)									Textual Information(105)
131	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Purchase of goods or services		1,500.00	Approved	59.49	0.00	0.00									Textual Information(106)
132	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Purchase of fixed assets		150.00	Approved	74.90	0.00	0.00									Textual Information(107)
133	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Purchase of goods or services		1,500.00	Approved	601.54	0.00	0.00									Textual Information(108)
134	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Purchase of goods or services		1,000.00	Approved	122.41	0.00	0.00									Textual Information(109)
135	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Sale of goods or services		2,500.00	Approved	2.06	0.00	0.00									Textual Information(110)
136	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Any other transaction	Security Deposits Given OR Refunded NET Other Than Connectivity	250.00	Approved	(2.00)	18.00	16.00									Textual Information(111)
137	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	(5.31)	(57.15)									Textual Information(112)
138	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Any other transaction	Security Deposits Receivable or Payable balance Connectivity		NA	0.00	5,014.96	5,014.96									Textual Information(113)
139	Gujarat Gas Limited	GSPL India Gasnet Limited	Joint Venture of Holding Company	Any other transaction	Bank Guarantee Given		NA	0.00	59.74	6.80									Textual Information(114)
140	Gujarat Gas Limited	GSPL India Transco Limited	Joint Venture of Holding Company	Any other transaction	Transportation Settlement charges	1,500.00	Approved	293.49	0.00	0.00									Textual Information(115)
141	Gujarat Gas Limited	GSPL India Transco Limited	Joint Venture of Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	0.01	0.03									Textual Information(116)
142	Gujarat Gas Limited	GSPC Pipavav Power Company Limited	Subsidiary of Ultimate Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	4.84	0.00									Textual Information(117)
143	Gujarat Gas Limited	Gujarat State Financial Services Limited	Government Related Entity	Interest received			NA	7,091.14	0.00	0.00									Textual Information(118)
144	Gujarat Gas Limited	Gujarat State Financial Services Limited	Government Related Entity	Any other transaction	Deposit Net of total Investments and Withdrawals		NA	50,237.78	1,51,892.77	1,97,031.90				Investment	5.95	Daily	Unsecured	Business Purpose	Textual Information(119)
145	Gujarat Gas Limited	Shri. Sandeep Dave	Company Secretary	Remuneration		250.00	Approved	28.16	0.00	0.00									Textual Information(120)
146	Gujarat Gas Limited	Shri Rajesh Sivadasan	Chief Financial Officer	Remuneration		250.00	Approved	5.25	0.00	0.00									Textual Information(121)
147	Gujarat Gas Limited	Shri Pankaj Joshi,IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	0.32	0.00	0.00									Textual Information(122)
148	Gujarat Gas Limited	Shri S. J. Haider, IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	0.18	0.00	0.00									Textual Information(123)
149	Gujarat Gas Limited	Dr. T. Natarajan, IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	1.31	0.00	0.00									Textual Information(124)
150	Gujarat Gas Limited	Shri Balwant Singh, IAS Retd	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	1.93	0.00	0.00									Textual Information(125)
151	Gujarat Gas Limited	Dr. Rekha Jain	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	1.43	0.00	0.00									Textual Information(126)
152	Gujarat Gas Limited	Prof. Yogesh Singh	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	0.83	0.00	0.00									Textual Information(127)
153	Gujarat Gas Limited	Shri Bhadresh Mehta	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	60.00	Approved	2.11	0.00	0.00									Textual Information(128)
154	GSPL India Gasnet Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Cost Sharing for Common Softwares, IT related services	50.00	Approved	0.12	0.00	0.00									Textual Information(129)
155	GSPL India Gasnet Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Purchase of goods or services		75.00	Approved	0.30	0.00	0.00									Textual Information(130)
156	GSPL India Gasnet Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Transfer of various employee related assets or liabilities	100.00	Approved	0.04	0.00	0.00									Textual Information(131)
157	GSPL India Gasnet Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Reimbursement made for expenses Others	5.00	Approved	1.04	0.00	0.00									Textual Information(132)
158	GSPL India Gasnet Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	(17.92)	(0.22)									Textual Information(133)
159	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		12.00	Approved	5.00	0.00	0.00									Textual Information(134)
160	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		40.00	Approved	26.05	0.00	0.00									Textual Information(135)
161	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Any other transaction	Late Payment Charges received	100.00	Approved	0.35	0.00	0.00									Textual Information(136)
162	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		200.00	Approved	45.24	0.00	0.00									Textual Information(137)
163	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Any other transaction	Utility Charges Income	2.00	Approved	1.21	0.00	0.00									Textual Information(138)
164	GSPL India Gasnet Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Any other transaction	Receivable or Payable balance		NA	0.00	(795.03)	(791.87)									Textual Information(139)
165	GSPL India Gasnet Limited	HPCL Rajasthan Refinery Limited	Subsidiary of Joint Venturer - HPCL	Sale of goods or services		5,000.00	Approved	1,298.30	0.00	0.00									Textual Information(140)
166	GSPL India Gasnet Limited	HPCL Rajasthan Refinery Limited	Subsidiary of Joint Venturer - HPCL	Any other transaction	Late Payment Charges received	125.00	Approved	124.57	0.00	0.00									Textual Information(141)
167	GSPL India Gasnet Limited	HPCL Rajasthan Refinery Limited	Subsidiary of Joint Venturer - HPCL	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	1,277.97	346.85									Textual Information(142)
168	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Reimbursement Paid for Salary and Other Employee related benefits	110.00	Approved	50.44	0.00	0.00									Textual Information(143)
169	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Purchase of goods or services		5.00	Approved	3.53	0.00	0.00									Textual Information(144)
170	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Reimbursement made for Directors sitting fees and Out of Pocket Expenses	1.00	Approved	0.53	0.00	0.00									Textual Information(145)
171	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Sale of goods or services		40.00	Approved	24.78	0.00	0.00									Textual Information(146)
172	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Sale of goods or services		400.00	Approved	89.62	0.00	0.00									Textual Information(147)
173	GSPL India Gasnet Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Receivable or Payable balance		NA	0.00	(13.65)	(19.51)									Textual Information(148)
174	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Any other transaction	Reimbursement made for Directors sitting fees and Out of Pocket Expenses	1.00	Approved	0.18	0.00	0.00									Textual Information(149)
175	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		0.60	Approved	0.50	0.00	0.00									Textual Information(150)
176	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Any other transaction	Utility Charges Income	2.00	Approved	1.42	0.00	0.00									Textual Information(151)
177	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Any other transaction	Late Payment Charges received	100.00	Approved	0.41	0.00	0.00									Textual Information(152)
178	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		20.00	Approved	13.66	0.00	0.00									Textual Information(153)
179	GSPL India Gasnet Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Any other transaction	Receivable or Payable balance		NA	0.00	(399.99)	(398.84)									Textual Information(154)
180	GSPL India Gasnet Limited	Gujarat Info Petro Ltd	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Purchase of goods or services		50.00	Approved	3.65	0.00	0.00									Textual Information(155)
181	GSPL India Gasnet Limited	Gujarat Info Petro Ltd	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Purchase of goods or services		75.00	Approved	2.37	0.00	0.00									Textual Information(156)
182	GSPL India Gasnet Limited	Gujarat Info Petro Ltd	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Any other transaction	Receivable or Payable balance		NA	0.00	(7.42)	(3.50)									Textual Information(157)
183	GSPL India Gasnet Limited	GSPC Pipavav Power Co. Ltd	Other Related Parties	Any other transaction	Receivable or Payable balance	0.00	NA	0.00	4.10	0.12									Textual Information(158)
184	GSPL India Gasnet Limited	Ms. Meera Parikh	Key Managerial Personnel - Company Secretary	Remuneration		40.00	Approved	13.19	0.00	0.00
185	GSPL India Gasnet Limited	Shri Milind Torawane IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.34	0.00	0.00									Textual Information(159)
186	GSPL India Gasnet Limited	Sudhir Kumar Jain	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.56	0.00	0.00
187	GSPL India Gasnet Limited	Prakash Karnik	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.56	0.00	0.00
188	GSPL India Gasnet Limited	Pankaj Joshi, IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.56	0.00	0.00									Textual Information(160)
189	GSPL India Gasnet Limited	Smt. Papia Sengupta	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.56	0.00	0.00
190	GSPL India Transco Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Reimbursement made for expenses AMC of Softwares or Website	6.00	Approved	0.25	0.00	0.00									Textual Information(161)
191	GSPL India Transco Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Sale of goods or services		500.00	Approved	214.88	0.00	0.00									Textual Information(162)
192	GSPL India Transco Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Transfer of various employee related assets or liabilities	150.00	Approved	0.05	0.00	0.00									Textual Information(163)
193	GSPL India Transco Limited	Gujarat State Petroleum Corporation Limited	Ultimate Holding Company	Any other transaction	Receivable or Payable balance		NA	0.00	(5.64)	(0.34)									Textual Information(164)
194	GSPL India Transco Limited	Guj Info Petro Limited	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Purchase of goods or services		35.00	Approved	0.64	0.00	0.00									Textual Information(165)
195	GSPL India Transco Limited	Guj Info Petro Limited	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Purchase of goods or services		10.00	Approved	2.68	0.00	0.00									Textual Information(166)
196	GSPL India Transco Limited	Guj Info Petro Limited	Associate of Fellow Subsidiary - Gujarat Gas Ltd.	Any other transaction	Receivable or Payable balance		NA	0.00	(0.54)	(0.58)									Textual Information(167)
197	GSPL India Transco Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Reimbursement made for Directors sitting fees and Out of Pocket Expenses	1.00	Approved	0.38	0.00	0.00									Textual Information(168)
198	GSPL India Transco Limited	Indian Oil Corporation Limited	Entity having joint control	Sale of goods or services		30.00	Approved	27.56	0.00	0.00									Textual Information(169)
199	GSPL India Transco Limited	Indian Oil Corporation Limited	Entity having joint control	Sale of goods or services		2,000.00	Approved	74.14	0.00	0.00									Textual Information(170)
200	GSPL India Transco Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Late Payment Charges received	5.00	Approved	0.01	0.00	0.00									Textual Information(171)
201	GSPL India Transco Limited	Indian Oil Corporation Limited	Entity having joint control	Any other transaction	Receivable or Payable balance		NA	0.00	(403.32)	(399.11)									Textual Information(172)
202	GSPL India Transco Limited	Hindustan Petroleum Corporation Limited	Entity having joint control	Sale of goods or services		2,000.00	Approved	3.28	0.00	0.00									Textual Information(173)
203	GSPL India Transco Limited	Bharat Petroleum Corporation Limited	Entity having joint control	Any other transaction	Reimbursement made for Directors sitting fees and Out of Pocket Expenses	1.00	Approved	0.15	0.00	0.00									Textual Information(174)
204	GSPL India Transco Limited	Shri Prakash Karnik	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.57	0.00	0.00
205	GSPL India Transco Limited	Smt Papia Sengupta	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.57	0.00	0.00
206	GSPL India Transco Limited	Shri Milind Torawane IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.06	0.00	0.00									Textual Information(175)
207	GSPL India Transco Limited	Shri Sudhir Kumar Jain	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.57	0.00	0.00
208	GSPL India Transco Limited	Shri Pankaj Joshi, IAS	Director	Any other transaction	Sitting Fees and Out of Pocket Expenses	1.00	Approved	0.10	0.00	0.00									Textual Information(176)
Total value of transaction during the reporting period										5,98,888.95

Textual Information(1)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(2)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(3)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(4)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(5)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(6)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(7)	Dividend is declared uniformly for all shareholders
Textual Information(8)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(9)	Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(10)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(11)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(12)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(13)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(14)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(15)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(16)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(17)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(18)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(19)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(20)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(21)	Dividend is Receivable uniformly to all shareholders
Textual Information(22)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(23)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(24)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(25)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(26)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(27)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(28)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(29)	1. Netted off from income 2. Transaction Value is inclusive of tax 3. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(30)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(31)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(32)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(33)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(34)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(35)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(36)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(37)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(38)	1. Netted off from income 2. Transaction Value is inclusive of tax 3. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(39)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(40)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(41)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(42)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(43)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(44)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(45)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(46)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(47)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(48)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(49)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(50)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(51)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(52)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(53)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(54)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(55)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(56)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(57)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(58)	Dividend is receivable uniformly to all shareholders
Textual Information(59)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(60)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(61)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(62)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(63)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(64)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(65)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(66)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(67)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(68)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(69)	1. This is a deposit for regular business transaction and not in the nature of inter corporate deposit. 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(70)	Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(71)	Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(72)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(73)	CFO shri Ajithkumar T.R. was superannuated i.e. retired on 31.05.2025
Textual Information(74)	CFO shri Ajithkumar T.R. was superannuated i.e. retired on 31.05.2025 and the post employment benefit includes their retiral benefits paid out of employee benefit funds
Textual Information(75)	Recovert as per Own Your Vehicle Scheme of the company
Textual Information(76)	This transaction is full repayment by employee to company of Home loan given by company on his retirement
Textual Information(77)	Shri Amit Shah was appointed as interim CFO in Aug 2025 and accordingly values from Aug 2025 are taken
Textual Information(78)	1. Shri Amit Shah was appointed as interim CFO in Aug 2025 and accordingly values from Aug 2025 are taken 2. Remuneration to Key Managerial Personnel does not include provision for leave encashment as it is provided in the books of accounts on the basis of actuarial valuation for the company as a whole and hence individual figures cannot be identified.
Textual Information(79)	This transaction and balance is recovery towards vehicle to be transferred to employee after 5 years as per Own Your Vehicle Scheme of the company
Textual Information(80)	As KMP is deputed from Gujarat Gas Ltd. this amount is paid to Gujarat Gas Ltd. as reimbursement
Textual Information(81)	As KMP is deputed from Gujarat Gas Ltd. this amount is paid to Gujarat Gas Ltd. as reimbursement
Textual Information(82)	As KMP is deputed to Gujarat State Petroleum Corporation Ltd., this amount is receivable from them as reimbursement
Textual Information(83)	Remuneration to Key Managerial Personnel does not include provision for leave encashment as it is provided in the books of accounts on the basis of actuarial valuation for the company as a whole and hence individual figures cannot be identified.
Textual Information(84)	1. This transaction is repayment by employee to company of Home loan given by company as per HR policy 2. Positive value in balances represents receivable balance and Negative value represents Payable balance.
Textual Information(85)	This transaction is interest accrued on Home Loan given to employee as per HR policy
Textual Information(86)	Director sitting fee of IAS officer deposited in Government Treasury
Textual Information(87)	Director sitting fee of IAS officer deposited in Government Treasury
Textual Information(88)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem 3.The Board of Directors of the Company at its meeting held on 30th August 2024, have approved a Composite Scheme of Amalgamation and Arrangement between Gujarat State Petroleum Corporation Limited i.e.GSPC or Transferor Company, Gujarat State Petronet Limited i.e. GSPL or Transferor Company, GSPC Energy Limited i.e. GEL or Transferor Company, Gujarat Gas Limited i.e. GGL or Transferee Company and Demerged Company and GSPL Transmission Limited i.e. GTL or Resulting Company and their respective Shareholders under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 and rules made thereunder to be called as Scheme. The Scheme, inter alia, provides for 1. amalgamation of GSPC, GSPL and GEL with GGL with the appointed date as 1st April, 2024, 2. post the amalgamation, demerger of Gas Transmission Business Undertaking into GTL with the appointed date as 1st April, 2025 and 3. various other matters consequential or otherwise integrally connected therewith. The Scheme is, inter alia, subject to sanction of the Ministry of Corporate Affairs and receipt of necessary approvals from statutory and regulatory authorities.
Textual Information(89)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(90)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(91)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(92)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(93)	Change in value of investment is because of fair valuation as per IND AS requirement and does not represent any actual transaction
Textual Information(94)	Bank Guarantees, Letter of Credits provided to related parties are for routine business activity such as Gas procurement, Transmission, Compression service etc.
Textual Information(95)	Bank Guarantees, Letter of Credits provided to related parties are for routine business activity such as Gas procurement, Transmission, Compression service etc.
Textual Information(96)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem 3. The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit
Textual Information(97)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem 3. The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit
Textual Information(98)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem 3. The value of related party transaction as approved by the audit Committee represents an aggregate limit towards similar nature of transactions with different related parties and the reported transactions forms part of the aggregate limit
Textual Information(99)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(100)	Bank Guarantees, Letter of Credits provided to related parties are for routine business activity such as Gas procurement, Transmission, Compression service etc.
Textual Information(101)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(102)	Dividend is received uniformly to all shareholders
Textual Information(103)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(104)	Dividend is payable uniformly to all shareholders
Textual Information(105)	1. Deposits given or received are for routine business activity 2. Positive value represents receivable balance and Negative value represents Payable balance
Textual Information(106)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(107)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(108)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(109)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(110)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(111)	1. Deposits given or received are for routine business activity 2. Positive value represents receivable balance and Negative value represents Payable balance
Textual Information(112)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(113)	1. Deposits given or received are for routine business activity 2. Positive value represents receivable balance and Negative value represents Payable balance
Textual Information(114)	Bank Guarantees, Letter of Credits provided to related parties are for routine business activity such as Gas procurement, Transmission, Compression service etc.
Textual Information(115)	1. Amount disclosed are inclusive of tax 2. Transactionwise balance is not feasible, overall party wise balance provided as separate lineitem
Textual Information(116)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(117)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(118)	The transactions with GSFS being a Govt Releated Party is disclosed for reporting purpose. It may be noted that no prior approval of Audit Committee is required
Textual Information(119)	1. The transactions with GSFS being a Govt Related Party is disclosed for reporting purpose. It may be noted that no prior approval of Audit Committee is required. 2. Deposit movement have been shown on net basis. During the six month ended September 2025 total deposit placed or renewed is Rs. 688822 Lakhs and Total Deposit withdrawn or redeemed Rs. 638585 Lakhs 3. Positive value represents receivable balance and Negative value represents Payable balance
Textual Information(120)	1. Remuneration consist of Rs. 22.68 lakhs as short term benefits and Rs. 5.48 lakhs as Post Employment Benefit 2. Remuneration does not include vehicle insurance, mediclaim insurance, life insurance, etc which are extended as per HR Policy. 3. Remuneration paid to Shri Sandeep Dave being Company Secretary is based on the amount recharged by Gujarat State Petroleum Corporation Limited.
Textual Information(121)	Remuneration include only charge allowance
Textual Information(122)	1. Amount disclosed are inclusive of tax 2. Sitting fees payable to directors are deposited in Government Treasury Account
Textual Information(123)	1. Amount disclosed are inclusive of tax 2. Sitting fees payable to directors are deposited in Government Treasury Account
Textual Information(124)	1. Amount disclosed are inclusive of tax 2. Sitting fees payable to directors are deposited in Government Treasury Account
Textual Information(125)	Amount disclosed are inclusive of tax
Textual Information(126)	Amount disclosed are inclusive of tax
Textual Information(127)	Amount disclosed are inclusive of tax
Textual Information(128)	Amount disclosed are inclusive of tax
Textual Information(129)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(130)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(131)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(132)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(133)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(134)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(135)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(136)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(137)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(138)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(139)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(140)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(141)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(142)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(143)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(144)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(145)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(146)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(147)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(148)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(149)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(150)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(151)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(152)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(153)	1. Transaction Value is inclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(154)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(155)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(156)	1. Transaction Value is inclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(157)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(158)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(159)	Director sitting fee of IAS officer deposited in Government Treasury
Textual Information(160)	Director sitting fee of IAS officer deposited in Government Treasury
Textual Information(161)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(162)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(163)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(164)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(165)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(166)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(167)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(168)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(169)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(170)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(171)	1. Transaction Value is Exclusive of tax 2. Transactionwise balance not feasible, overall party wise balance provided as separate lineitem
Textual Information(172)	1. Opening and Closing balance represents net outstanding balance of related party considering all the transaction with that related party 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(173)	1. Transaction Value is Exclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(174)	1. Transaction Value is Exclusive of tax 2. Positive value represents receivable balance and Negative value represents Payable balance.
Textual Information(175)	Director sitting fee of IAS officer deposited in Government Treasury
Textual Information(176)	Director sitting fee of IAS officer deposited in Government Treasury

Integrated Filing — IndAS

General information about company

Financial Results Ind-AS

Amount in (Lakhs)

Remarks

Statement of Asset and Liabilities

Amount in (Lakhs)

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Other Comprehensive Income

Amount in (Lakhs)

Cash flow statement, indirect

Amount in (Lakhs)

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Text Block