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Gayatri Highways Ltd, incorporated in 2006, operates in the infrastructure sector in India with a focus on road construction and infrastructure investment. The company is involved in the construction, investment, operation, and maintenance of roads, highways, bridges, and tunnels. It manages a portfolio of road projects under Build-Operate-Transfer (BOT) and Hybrid Annuity Model (HAM) frameworks through various Special Purpose Vehicles (SPVs). As an asset-holding entity, Gayatri Highways Ltd oversees these road assets to generate long-term revenue by toll collection and annuity payments.