Action(s) taken or orders passed

September 26, 2026 National Stock Exchange of India Ltd., BSE Ltd., Listing Department. Corporate Relation Department, Exchange Plaza, C-1, Block-G, Listing Department, Bandra Kurla Complex, Phiroze Jeejeebhoy Towers, Bandra (East) Mumbai – 400 051 Dalal Street, Mumbai – 400 001 Symbol: DELTACORP Scrip Code: 532848 Dear Sir/Madam, Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR”). Ref: SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 (“SEBI Master Circular”) We refer to the earlier disclosures made by Delta Corp Limited (“Company”) in relation to the notices received by the Company and its subsidiaries (Highstreet Cruises and Entertainment Private Limited (“HCEPL”) and Delta Pleasure Cruise Company Private Limited (“DPCCPL”)) (“Subsidiaries”), under the CGST Act, 2017 (“CGST Act”) and Goa GST Act, 2017 (“Goa GST Act”), for shortfall of tax payments for the period between the period of July 2017 and March 2022, and the decision of the Supreme Court of India on the matter. Pursuant to proceedings before the Additional Commissioner, Central GST, Goa Commissionerate, the Company and its Subsidiaries, have received orders dated September 25, 2026, under the CGST Act and Goa GST Act. The details required under Regulation 30 of SEBI LODR read with the SEBI Master Circular are enclosed herewith as Annexure A. This information is also being disseminated on the website of the Company at www.deltacorp.in. For Delta Corp Limited Dilip Vaidya Company Secretary & Vice President — Secretarial FCS No. 7750 Encl.: Annexure A Web:- www.deltacorp.in Annexure A Disclosure of information pursuant to Regulation 30 of the 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 January 30, 2026. Sno. Particulars Description 1. Name of the Additional Commissioner, Central Goods and Services Tax, Goa authority(s) Commissionerate (“Authority”). 2. Nature and details of Pursuant to the orders dated September 25, 2026, the following the action(s) taken or differential GST demand (along with interest) has been made for the order(s) passed period of July 2017 and March 2022, in respect of: (a) Valuation of actionable claims: The Authority has determined the differential GST amount on the basis of the order and directions of the Supreme Court of India and the GST differential has been arrived at on the basis of the value of chips sold during the relevant period (and not the gross bet value of all games played during the relevant period). GST at the rate of 18% has been applied for the period July 1, 2017 to January 24, 2018, and at 28% for the period January 25, 2018, to March 31, 2022, on the taxable value determined under Rule 31C of the CGST Rules, 2017. Entity Differential GST Demand Company INR 47.36 crore HCEPL INR 29.04 crore DPCCPL INR 2.92 crore Total INR 79.32 crore The Authority has also levied interest at the rate of 18% per annum on the above amounts on and from October 1, 2023, until payment of the amounts. (b) Mixed supply: The Authority has held that the casino-entry packages constitute a mixed supply taxable at the rate of 28%. Entity Differential GST Demand Company INR 27.57 crore HCEPL INR 8.57 crore DPCCPL INR 96.58 lakh Total INR 37.11 crore Web:- www.deltacorp.in The Authority has also levied interest at the rate of 18% per annum on the above amounts on and from the due date for payment until payment of the amounts. The Authority has levied a penalty equivalent to the above differential GST demand on the Company, HCEPL and DPCCPL under Section 74 of the CGST Act for the shortfall of tax payment. Entity Penalty Company INR 27.57 crore HCEPL INR 8.57 crore DPCCPL INR 96.58 lakh Total INR 37.11 crore 3. Date of receipt of September 25, 2026 direction or order, including any ad- interim or interim orders, or any other communication from the authority 4. Details of the Please see details at paragraph 2 above. violation(s) / contravention(s) committed or alleged to be committed 5. Impact on financial, Please see details at paragraph 2 above. operation or other activities of the listed The Company and its Subsidiaries, are evaluating the orders and may entity, quantifiable in take appropriate steps, including filing appeals in relation to the monetary terms to the orders, within the prescribed timelines under law. extent possible The proceedings in relation to notices received for the casino in Sikkim for the period between the period of July 2017 and March 2022, remain pending and the Company will make disclosures, if required, upon the completion of such proceedings. Web:- www.deltacorp.in