Unlike other parts of GCC, GNAT copyright is held by AdaCore due to some special arrangement with the FSF.
For the compiled CE releases on their website, AdaCore strips the runtime exception:
-- As a special exception under Section 7 of GPL version 3, you are granted --
-- additional permissions described in the GCC Runtime Library Exception, --
-- version 3.1, as published by the Free Software Foundation. --
So yes, binaries compiled with that particular compiler are de-facto under GPLv3, and you have to abide by its terms (eg. if a customer using these binaries requests the source code)You are of course free to build the compiler yourself, or use the Ada compiler that comes with your distro.
The sources are available, you just don't get a tag that tells you which exact combination of files AdaCore used to build and verify their binaries.
This is a strategic PITA, and AdaCore have in recent years made some moves to improve the situation, with being active on github and responding to issues in general.