Pendency of Litigation(s)/dispute(s) or the outcome impacting the Company

September 04, 2026 BSE Limited National Stock Exchange of India Limited Scrip Code: 532478 Scrip Code: UBL Dear Sir, Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (SEBI Listing Regulations): Outcome of the Tax Litigation In compliance with Regulation 30 read with Para B(8) of Part A of Schedule III of the SEBI Listing Regulations and SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-2/P/CIR/2025/25 dated February 25, 2025, we wish to inform that the Company has received a favourable Order from the Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad, details of which are enclosed as Annexure. The same is for your records. Thanking you, For UNITED BREWERIES LIMITED NIKHIL MALPANI Company Secretary & Compliance Officer Encl: As above Annexure S. No. Particulars Description For Reference 1. Brief details of litigation, viz., Name (s) of the Opposing Party- name(s) of the opposing party, Commissioner of Central Excise Aurangabad (Now Commissioner of court/tribunal/agency where Central GST and Service Tax, Aurangabad). litigation is filed, brief details of Court/tribunal/agency where litigation is filed- dispute/litigation The Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad Brief details of dispute/ litigation- The Revenue had filed an appeal in the Hon'ble High Court of Judicature at Bombay, Bench at Aurangabad, against the Order passed by CESTAT, Mumbai in favour of Millennium Beer Industries Limited ("MBIL"), which was subsequently amalgamated with United Breweries Limited ("UBL") with effect from April 1, 2010. The matter pertains to a Service Tax demand of ₹ 21.92 crore for the period September 2009 to November 2011, together with applicable interest and penalties. The Revenue contended that MBIL's contract brewing activities during the relevant period constituted "Business Auxiliary Service" and were liable to Service Tax. For Update 2. Expected financial implications, if Reduction of tax demand/contingent liability from any, due to compensation, ₹ 21.92 crore to Nil penalty, etc. 3. Quantum of claims, if any; NIL 4. The details of any change in the The Hon'ble High Court of Judicature at Bombay, Bench at status and/or any development Aurangabad, vide its Order received on September 04, 2026, has in relation to such proceedings; dismissed the Revenue's appeal and upheld the favourable order passed by CESTAT, Mumbai. The Court held that the Service Tax demand of ₹21.92 crore, along with applicable interest and penalties, for the period September 2009 to November 2011 was barred by limitation. The Court further applied the principle of consistency, noting that the Revenue had accepted a materially identical issue in another comparable case. 5. In the case of litigation against Not Applicable key management personnel or its promoter or ultimate person in control, regularly provide details of any change in the status and/or any development in relation to such proceedings; 6. In the event of settlement of Not Applicable the proceedings, details of such settlement, including terms of the settlement, compensation/penalty paid (if any) and impact of such settlement on the financial position of the listed entity *****************