GAIL Gas Limited is a wholly owned subsidiary of Maharatna GAIL (India) Limited and was incorporated in May 2008 for the smooth implementation of City Gas Distribution (CGD) projects. GAIL Gas Limited is a limited company under the Companies Act, 1956. Petroleum and Natural Gas Regulatory Board (PNGRB) has authorized GAIL Gas to implement CGD Projects in Dewas (Madhya Pradesh); Sonipat (Haryana); Meerut (Uttar Pradesh); Taj Trapezium Zone (Uttar Pradesh); Bengaluru (Karnataka); Dehradun District (Uttarakhand); Puri-Ganjam-Nayagarh District (Odisha); Sundergarh-Jharsuguda District (Odisha); Dakshin Kannada (Karnataka); Giridih-Dhanbad District (Jharkhand); Seraikela-Kharsawan District (Jharkhand); West Singhbhum District (Jharkhand); Raisen-Shajapur-Sehore District (Madhya Pradesh) and Mirzapur-Chandauli-Sonbhadra (Uttar Pradesh). In addition, GAIL Gas is pursuing City Gas Business in Andhra Pradesh, Karnataka, Rajasthan, Vadodara (Gujarat), Haridwar (Uttarakhand), North Goa and Assam etc through its Joint Ventures. It is also identifying various industrial clusters along the pipeline corridor for distribution of natural gas in various states.