A new polymeric catalyst was prepared by supporting $GaCl_3$ on cross-linked polyvinylpyrrolidone ($GaCl_3$/PVP). This catalyst was employed for efficient and regioselective ring-opening reaction of epoxides by various alcohols under solvent-free conditions at room temperature. In our procedure, this heterogeneous catalyst was used at neutral and mild reaction conditions to afford high yields of ${eta}$-alkoxy alcohols. Also, regioselective conversion of epoxides to ${eta}$-azidohydrines was accomplished by sodium azide in MeOH in the presence of $GaCl_3$/PVP at room temperature. $GaCl_3$/PVP is a non-hygroscopic and recoverable catalyst and is easily separated from reaction mixture by a simple filtration and re-used repeatedly. Also, this catalyst has good handling and can be stored for long time without any reducing of its reactivity.