The Company has received Show Cause Notice from Office of Deputy Commissioner of State Tax, Maharashtra under Sec 73 of CGST & SGST Act 2017

Saurashtra Cement Limited N Koot omeraccaioev aoe, 178 Backbay Reclamation, Murbai 400 020 T 491226636 5444 F 40122 6536 5445 E sclmum@mehtagroup.com CIN : L26941G.1856PLO000840 Ref: B/SCL/SE/SS/264/2026-27 26th September 2026 BSE Limited, National Stock Exchange of India Corporate Relationship Manager, Limited Exchange Plaza, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Dalal Street, Bandra (East), Mumbai- 400 001. Mumb-a 40i0 051. Stock Code : 502175 Stock Symbol : SAURASHCEM Dear Sir/Madam, Sub.: Disclosure under Regulation 30 read with Para B of part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Dear Sir/Madam, We would like to inform you that Saurashtra Cement Limited (“the Company”), has received a Show Cause Notice from the Office of the Deputy Commissioner Of State Tax , MUM- NOD-E-1204 (Sakinaka_506) Nodal-12, Zone-IV, Mumbai under Section 73 of Central Goods Services Tax Act ("CGST”) Act 2017 and the Maharashtra Goods and Services Tax ("GGST") Act, 2017. The details as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), read with Schedule III of the Listing Regulations and in accordance with Industry Standards Note on Regulation 30 of the LODR Regulations read with SEBI Master Circular vide Ref. HO/49/14/14(7)2025-CFD- POD2/1/3762/2026 Issued on July 11, 2023, and Last updated on January 30, 2026 (the “SEBI Master Circular”) are given in Annexure A. Kindly take the same on your records. Thanking you, Yours faithfully For Saurashtra Cement Limited AN R Prakash Chand Jain e Chief Financial Officer ‘@D MEHTA Rogd. Offco & Works Encl.: As Above Near Faiwey Staton, Fana3v60a 5y60 Gujarat,Inca Saurashtra Cement Limited Gorporate Office N K Mehta intornational House, 2nd Ficer, 178 Backbay Reclamation, Murbai 400 020 T 491226636 5444 F 40122 6536 5445 € schmum@mehtagroup.com CIN : L26941G.1856PLO000840 Annexure A Sr. Particulars Details Brief details of litigation/ On 25" September 2026, a show cause dispute viz. name(s) of the notice under Section 73 of Central Goods opposing party, court/ Services Tax Act ("CGST”) Act 2017 and tribunal/agency where the Maharashtra Goods and Services Tax litigation is filed, brief details ("GGST”) Act, of M/s Saurashtra Cement of dispute/litigation; Limited issued by Office of the Deputy Commissioner Of State Tax , MUM-NOD-E- 1204 (Sakinaka_506) Nodal-12, Zone-IV, Mumbai has been received by Saurashtra Cement Limited ("SCL”) against excess Input Tax Credit claimed in GSTR-3B/9 , for the period 2022-23. As per the SCN, the Company is required to show cause before the Deputy Commissioner Of State Tax, MUM-NOD-E- 1204 (Sakinaka_506) Nodal-12, Zone-1V, Mumbai, within 23 October 2026 for amounting to Rs. 2,06,93,890/- (Rupees Two Crore Six Lakhs Ninety Three Thousand Eith Hundred Ninety Only). Expected financial Based on SCL's assessment, the aforesaid implications, if any, due to demand is not maintainable. SCL is compensation, penalty etc.; evaluating this matter and will submit its reply within the prescribed time period. The Company does not envisage any relevant impact on the financial, operations or other activities of the Company. Quantum of claims, if any; As described in point no. 1 above. PRAKASH KOV CHAND JAIN Digabysignedy PRAGSH CHAND IAN Regd. Office & Works Near Raiway Station, Rana3v60a 5y60 Gujarat,Inca