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

Birla Corporation Limited Corporate Office: 1, Shakespeare Sarani, A.C. Market (2nd Floor), Kolkata 700 071 P: 033 6603 3300-02 F: +91 332288 4426 E: Coordinator@birlacorp.com 19th September, 2026 BSE Limited National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, ‘Exchange Plaza’, C-1, Block G, Dalal Street, Bandra-Kurla Complex, Bandra (East) Mumbai- 400 001 Mumbai- 400 051 Scrip Code: 500335 Scrip Symbol: BIRLACORPN Dear Sir(s), Sub: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that RCCPL Private Limited (RCCPL), a wholly owned material subsidiary of the Company, has received a Show Cause Notice from the Additional Commissioner, Central Goods & Services Tax and Central Excise, Jabalpur, in connection with availment of excess/ ineligible Input Tax Credit for the financial year 2022-23. The said intimation was received by the Company on 18th September, 2026 at around 11.34 p.m. (IST). The details, as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026 are enclosed as “Annexure - A”. The aforesaid information is also being uploaded on the Website of the Company at www.birlacorporation.com. This is for your information and record. Yours faithfully, For BIRLA CORPORATION LIMITED (MANOJ KUMAR MEHTA) Company Secretary & Legal Head Encl: As above Registered Office: Birla Building, 9/1 R. N. Mukherjee Road, Kolkata-700001 | CIN: L01132WB1919PLC003334 | | www.birlacorporation.com| P: 033 6616 6745/6826; +91 33 2248 2872/7983 Birla Corporation Limited Corporate Office: 1, Shakespeare Sarani, A.C. Market (2nd Floor), Kolkata 700 071 P: 033 6603 3300-02 F: +91 332288 4426 E: Coordinator@birlacorp.com Annexure – A Sl. Particulars Details 1 Brief details of litigation/ dispute A Show Cause Notice (SCN) has been received by viz. name(s) of the opposing party, RCCPL Private Limited (RCCPL), a wholly owned court/ tribunal/agency where material subsidiary of the Company, from the litigation is filed, brief details of Additional Commissioner, Central Goods & dispute/litigation; Services Tax (CGST) and Central Excise, Jabalpur, proposing recovery of alleged excess/ ineligible availment of Input Tax Credit amounting to ₹15,02,51,383/-, along with applicable interest and penalty for the financial year 2022-23 in contravention of Section 16(4) of the CGST Act, 2017 read with Section 20 of the IGST Act, 2017. The SCN pertains to non-reflection of Bills of Entry in GSTR-2B during the respective tax periods in which the credit was availed, which were subsequently reflected in GSTR-2B after expiry of the statutory time limit prescribed under Section 16(4) of the CGST Act, 2017. 2 Expected financial implications, if The Company believes that the SCN has no merits, any, due to compensation, penalty and the Company shall make its submissions etc.; before the Adjudicating Authority within the given timelines. There is no impact on the financial, operations or other activities of RCCPL at this stage arising from the SCN. 3 Quantum of claims, if any As described in point no. 1 above. Registered Office: Birla Building, 9/1 R. N. Mukherjee Road, Kolkata-700001 | CIN: L01132WB1919PLC003334 | | www.birlacorporation.com| P: 033 6616 6745/6826; +91 33 2248 2872/7983