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

~ fcfm"rr SECRETARY'S DEPARTMENT [':] 21, ~ ~'ITT'[ Us, ~-700 001, ('llR<I) 1:fit-f : (91) (033) 2222 5612 / 5731 I 5552 t-"¾ : bhavsar.k@balmerlawrie.com BCl!m.er Lau,rie & Co.Ltd. 21, Netaji Subhas Road, Kolkata -700 001, (INDIA) Phone : (91) (33) 2222 5612 / 5731 / 5552 (A Government of India Enterprise) SINCE 1867 E-mail : bhavsar.k@balmerlawrie.com CIN : L 15492WB 1924GOIOO4835 Date: 6th October, 2026 Ref: BL/SE/BM/2026 The Secretary, The Secretary, National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block-G Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street Bandra (E), Mumbai- 400001 Mumbai - 400 051 Company Code: BALMLAWRIE Company Code: 523319 Dear Sir/Madam, Subject: Disclosure under Regulation 30 of Securities and Exchange Board of India ("SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("Listing Regulations") - Update on earlier Intimation dated 18th August, 2026 on the subject, 'Imposition of Penalty' Pursuant to Regulation 30 (7) and Point 8 of Schedule Ill Part A Para B of Listing Regulations read with SEBI Master Circular bearing reference no. HO/49/14/14(7)2025-CFD-POD2/l/3762/2026 issued on 11th July, 2023, last updated on 30th January, 2026 and in furtherance to earlier Intimation dated 18th August, 2026 filed by the Company on the subject, 'Imposition of Penalty', this is to hereby update that the Company has filed a Writ Petition before the Hon'ble High Court of Karnataka, through the Quick E-Filing System (Acknowledgement No. B202602716, filed on 5th October 2026), challenging the appellate order in Form GST APL-04 dated 17th August 2026 passed under the CGST/KGST Act, 2017 for Financial Year 2020-21. The details required under Regulation 30 read with Point 8 of Schedule Ill Part A Para B of the Listing Regulations read with Chapter V of SEBI Master Circular bearing reference no. H0/49/14/14(7)2025-CFD-POD2/l/3762/2026 issued on 11th July, 2023, last updated on 30th January, 2026 is enclosed herewith as 'Annexure-1'. For Balmer Lawrie & Co. Ltd. Kavita Bhavsar Company Secretary and Compliance Officer Enclosed: as above Page 1 of 2 ~ ~ : 21, ~~Us, ~-700 001, (-qroi) Registered Office: 21, Netaji Subhas Road, Kolkata -700 001 (INDIA) Website: www.balmertawrie.com Industrial Packaging • Greases & Lubricants • Chemicals • Travel & Vacations • Logistics {Services, Infrastructure, Cold Chain) • Refinery & Oil Field Services Annexure-1 The details required under Regulation 30 read with Point 8 of Schedule Ill Part A Para B of the Listing Regulations read with Chapter V of SEBI Master Circular bearing reference no. HO/49/14/14(7)2025-CFD-POD2/l/3762/2026 issued on 11th July, 2023, last updated on 30th January, 2026 is provided hereunder: Point 8 of Schedule Ill Part A Para B of Listing Regulations - Pendency of any litigation{s) or dispute{s) or the outcome thereof which may have an impact on the listed entity: Particulars Details The details of any The Company has filed a Writ Petition before the Hon'ble change in the High Court of Karnataka, through the Quick E-Filing status and/ or any System (Acknowledgement No. 8202602716, filed on 5th development in October 2026), challenging the appellate order in Form relation to such GST APL-04 dated 17th August 2026 passed under the proceedings; CGST/KGST Act, 2017 for Financial Year 2020-21. The order relates to a demand of tax, interest and penalty on account of alleged short declaration of outward supplies in GSTR-38 vis-a-vis GSTR-1 (including export transactions) and alleged excess availment of Input Tax Credit in relation to Reverse Charge Mechanism (RCM) transactions, with proceedings initiated under Sections 73 and 50 of the CGST/KGST Act, 2017. Petitioner: Balmer Lawrie & Company Limited. Respondent: Joint Commissioner of Commercial Taxes (Appeals) Page 2 of 2