UltraTech Cement Limited announced that the company has received orders from the following authorities: Deputy Commissioner, State Tax, Hyderabad, Telangana; Deputy Commissioner of State Tax in Patna, Bihar; and Superintendent, Sambalpur, CGST & Central Excise, Sambalpur. Name of the Authority: Deputy Commissioner, State Tax, Hyderabad, Telangana. Nature and details of the action(s) taken, initiated or order(s) passed by the authority: Demand for GST + Penalty; Date and Time of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: 30 April 2024; Details of the violation(s)/contravention(s) committed or alleged to be committed: Demand arising out of alleged difference in reconciliations between Returns.

Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: GST (INR 156,460) + Penalty (INR 20,000). Name of the Authority: Deputy Commissioner of State Tax in Patna, Bihar; Nature and details of the action(s) taken, initiated or order(s) passed by the authority: Demand for GST + Interest + Penalty; Date and Time of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: 30 April 2024; Details of the violation(s)/contravention(s) committed or alleged to be committed: Alleged incorrect ITC availment on purchases; Alleged tax liability due to difference in GSTR 1 vs GSTR 3B; Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: GST (INR 598,447) + Interest (INR 556,554) + Penalty (INR 77,938). Name of the Authority: Superintendent, Sambalpur, CGST & Central Excise, Sambalpur; Nature and details of the action(s) taken, initiated or order(s) passed by the authority: Demand for GST + Interest + Penalty; Date and Time of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: 30 April 2024; Details of the violation(s)/contravention(s) committed or alleged to be committed: Demand for alleged excess availment of ITC distributed by ISD registration; Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: GST (INR 1,742,303) + Interest + Penalty (INR 174,231).