In this study, we investigate three-dimensional torsional Newton-Cartan (TNC) gravity by gauging the suu algebra and construct its action using the Chern-Simons theory. This TNC exhibits novel features, including the fact that the gauge fields associated with both dilatation and rotation symmetries transform non-trivially under Galilean boosts. This theory also reproduces the Schrödinger gravity acquired by gauging the extended Schrödinger algebra arXiv:1604.08054 via a large speed of light ()-expansion. In particular, we explain that the Lifshitz vacuum solution appearing in Schrödinger gravity is related to the null reduction of 4d -background up to a conformal factor. Based on these results, we revisit the identification between the extended Schrödinger algebra and bosonic analogue of super BMS algebra arXiv:1905.13154. We interpret that this relation originates from the algebra which acts as the bosonic analogue of superconformal algebra.

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