Action(s) taken or orders passed

Ref: GSL/SEC/2026-27/18 June 30, 2026 BSE Limited National Stock Exchangeof India Limited Dept of Corporate Services The Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G, D alal Street, Fort, B andra Kurla Complex, Bandra (East), MScurmipb Caoi d40e:0 5 040318 (2M9a harashtra) MSyummbboali: 4G0S0L S0U51 (Maharashtra) Subject Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations’) Dear Sir/Madam, Pursuant to the provisions of Regulation 30 read with Clause 20 of Para A of Part A of Schedule III of the SEBI Listing Regulations, as amended, we hereby inform you that the Company has received an Order dated June 29, 2026 passed under Section 271D of the Income-tax Act, 1961 by the Deputy Commissioner of Income Tax, Central Circle 2(2), Kolkata with prior approval of Addl. Commissioner of Income Tax, Range – 2(Central), Kolkata ("the Order"), imposing a penalty of Rs. 1,73,99,169/- (Rupees One Crore Seventy- Three Lakh Ninety-Nine Thousand One Hundred Sixty-Nine only) on the Company for Assessment Year 2019-20, on the ground of alleged contravention of Section 269SS of the Income-tax Act, 1961. The aforesaid order and notice were received by the Company on June 30, 2026 at 01:06 PM (IST). The disclosure containing the details as required under Regulation 30 read with Schedule III of the SEBI Listing Regulations and SEBI Master Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026 is enclosed herewith as Annexure A. I further state and declare that the information and details provided in Annexure A, in compliance with Regulation 30(13) of the SEBI Listing Regulations, is true, correct and complete to the best of my knowledge and belief. You are requested to kindly take the above information on record. Thanking You Global Surfaces Limited Y ours Faithfully, F or Dharam Singh Rathore Company Secretary and Compliance Officer ICSI Mem. No.: A57411 Place: Jaipur Annexure A (Disclosure in the prescribed format as mandated under Regulation 30 of SEBI Listing Regulations and Master Circular No. HO/49/14/14(7)2025 CFDPOD2/I/3762/2026 dated January 30, 2026) [Regulation 30(13) – Disclosure of communication from regulatory, statutory, enforcement or judicial auStrh. oNroit. y] Particulars Information 1. Name of the listed company Global Surfaces Limited 2. Type of communication received Order passed under Section 271D of the Income-tax Act, 1961 imposing a penalty for alleged contravention of Section 269SS of the Income-tax Act, 1961. 3. Date of receipt of communication June 30, 2026 4. Authority from whom Income Tax Department - Deputy Commissioner of communication received I ncome Tax, Central Circle 2(2), Kolkata. 5. Brief summary of the material Order passed under Section 271D of the Income-tax Act, contents of the communication 1961 states that on scrutiny of the assessment records, received, including reasons for including the Tax Audit Report in Form 3CD, it was found receipt of the communication that the Company had accepted loans/deposits aggregating Rs. 1,73,99,169/- otherwise than through a mode specified in Section 269SS of the Income-tax Act, 1 961, attracting penalty under Section 271D. 6. Period for which communication Assessment Year 2019-20 would be applicable, if stated 7. Expected financial implications on As per the Order the penalty imposed on the Company is the listed company, if any Rs. 1,73,99,169/-. The Company believes that it has adequate legal and factual grounds to appropriately address the matter and does not expect any material adverse impact on its f inancials, operations or other activities. 8. Details of any aberrations/non- Refer to the response to point no.5 above. compliances identified by the authority in the communication 9. Details of any penalty or As per the Order the penalty imposed on the Company is restriction or sanction imposed R s. 1,73,99,169/-. pursuant to the communication 10. Action(s) taken by listed company The Company is reviewing the order and will be taking with respect to the communication appropriate remedial steps in accordance with the applicable provisions of the Income-tax Act, 1961, including filing an appeal before the appropriate appellate forum. 11. Any other relevant information NA