| Travels Division | Statewide tourist and commuter bus services with air-conditioned and environmentally friendly fleet. | Strong regional network, daily services connecting key cities, emphasis on service quality, pollution control compliance. | B2C: Tourists and local commuters in Gujarat region. | Luxury bus segment with AC and comfort features. | 21 | 58 | Ticket sales for passenger transport services. | Direct sales via ticketing; competitive pricing based on routes and services. | Government tourism promotion, fleet upgrades, environment-friendly buses, growing travel demand. | Mahasagar Luxury Bus Fleet |
| Petroleum Division | Retail sale of petroleum products to local customers. | Fuel retail integration to reduce cost exposure, direct presence in fuel market, synergy with transport business. | B2C consumers including local vehicle owners and fleet operators. | Retail petroleum sales at owned outlets. | 16 | 42 | Sales of petroleum products through owned retail outlets. | Retail sales directly to customers at competitive prices. | Stable fuel prices, retail outlet creation to manage fuel supply and price fluctuations. | Petroleum Retail Outlet (unnamed) |
