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

July 15, 2026 Ref: NIVABUPA/EQ/2026-27/19 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block-G Phiroze Jeejeebhoy Towers Bandra Kurla Complex, Bandra (E), Dalal Street, Mumbai-400 051 Mumbai-400 001 Symbol: NIVABUPA Scrip Code: 544286 Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, This is in reference to the disclosures previously made by the Company in its Prospectus regarding material tax litigation, and the subsequent update made on February 05, 2025, concerning the pending litigation with the Directorate General of GST Intelligence, Mumbai Zonal Unit, in relation to the disallowance of input tax credit for the period July 2017 to September 2022. We hereby inform you that the Company has received a Refund Sanction Order on July 14, 2026, at 16:58 hours from the Office of the Deputy Commissioner of State Tax, Mumbai. Pursuant to the order, a refund of ₹22.12 crores has been sanctioned to the Company. The details as required under Regulation 30 of the SEBI Listing Regulations read with Master Circular dated January 30, 2026 issued by SEBI is enclosed herewith as Annexure A. The disclosure as required under Regulation 30(13) of the SEBI Listing Regulations read with SEBI Circular dated February 25, 2025, on Industry Standards Note is enclosed herewith in Form A, marked as Annexure We hereby state and declare that the information and details provided in Annexure B, in compliance with the Regulation 30(13) of the SEBI Listing Regulations, is true, correct and complete to the best of our knowledge and belief. We request you to take the above information on record. Thanking you, Yours’ Faithfully, For Niva Bupa Health Insurance Company Limited Aparna Sharma Company Secretary and Compliance Officer Niva Bupa Health Insurance Company Limited IRDAI Registration No. 145 | CIN: L66000DL2008PLC182918 Registered Office: C-98, First Floor, Lajpat Nagar, Part 1, Delhi-110024 Corporate Office: 3rd Floor, Capital Cyber scape, Golf Course Extension Road, Sector-59, Gurugram-122101, Haryana. Website: www.nivabupa.com | Email id: investor@nivabupa.com I Tel: +91-124-6354900 Annexure A Particulars Details Details of any change in the status and / or any The Company has received refund sanction order on July development in relation to such proceedings 14, 2026 at 1658 Hours from Office of the Deputy Commissioner of State Tax, Mumbai, sanctioning refund of ₹22.12/- crores. The matter has been resolved in favor of the Company. In the case of litigation against key Not Applicable 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 In the event of settlement of the proceedings, Not Applicable 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 Company. Niva Bupa Health Insurance Company Limited IRDAI Registration No. 145 | CIN: L66000DL2008PLC182918 Registered Office: C-98, First Floor, Lajpat Nagar, Part 1, Delhi-110024 Corporate Office: 3rd Floor, Capital Cyber scape, Golf Course Extension Road, Sector-59, Gurugram-122101, Haryana. Website: www.nivabupa.com | Email id: investor@nivabupa.com I Tel: +91-124-6354900 Annexure B Form A Disclosure by Niva Bupa Health Insurance Company Limited regarding receipt of communication from regulatory, statutory, enforcement or judicial authority under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation 30(13) – Disclosure of communication from regulatory, statutory, enforcement or judicial authority Sr. No. Particulars Details 1. Name of the listed company Niva Bupa Health Insurance Company Limited 2. Type of communication received The Company has received refund sanction order on July 14, 2026 at 1658 Hours from the Office of the Deputy Commissioner of State Tax, Mumbai via email. 3. Date of receipt of communication July 14, 2026 4. Authority from whom The Office of the Deputy Commissioner of State Tax, communication received Mumbai 5. Brief summary of the material Please refer Annexure A contents of the communication received, including reasons for receipt of the communication 6. Period for which communication July, 2017 to September, 2022 would be applicable, if stated 7. Expected financial implications on The Company is expected to receive refund of ₹22.12 the listed company, if any crores, in due course. 8. Details of any aberrations/ non- Not Applicable compliances identified by the authority in the communication 9. Details of any penalty or restriction NIL or sanction imposed pursuant to the communication 10. Action(s) taken by listed company The matter has been resolved in favor of the Company. with respect to the communication 11. Any other relevant information - Niva Bupa Health Insurance Company Limited IRDAI Registration No. 145 | CIN: L66000DL2008PLC182918 Registered Office: C-98, First Floor, Lajpat Nagar, Part 1, Delhi-110024 Corporate Office: 3rd Floor, Capital Cyber scape, Golf Course Extension Road, Sector-59, Gurugram-122101, Haryana. Website: www.nivabupa.com | Email id: investor@nivabupa.com I Tel: +91-124-6354900