Copy of Newspaper Publication

October 13, 2026 National Stock Exchange of India BSE Limited Luxembourg Stock Limited Exchange Scrip Code: AMBUJACEM Scrip Code: 500425 Code: US02336R2004 Sub.: Newspaper Advertisement regarding Hearing of Joint Company Petition before the Hon’ble National Company Law Tribunal, Ahmedabad Bench in connection with the Scheme of Amalgamation of Orient Cement Limited (“Transferor Company”) with Ambuja Cements Limited (“Transferee Company” or “Company”) (“Scheme”). Dear Sir/Madam, This is to inform you that pursuant to the Order dated October 8, 2026 passed by the Hon'ble National Company Law Tribunal, Ahmedabad Bench ("Hon'ble Tribunal"), in the Joint Company Petition filed under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, in connection with the Scheme of Amalgamation of Orient Cement Limited with Ambuja Cements Limited ("Scheme"), the hearing of the said Joint Company Petition has been fixed on Thursday, November 19, 2026 at 10:30 a.m. or soon thereafter before the Hon'ble Tribunal. In accordance with the directions of the Hon'ble Tribunal and applicable provisions of the Companies Act, 2013, a notice regarding the hearing of the Joint Company Petition has been published in Indian Express (All Editions) in the English language and its Gujarati translation in Financial Express (Ahmedabad Edition). We enclose herewith copies of the newspaper advertisements published in the aforesaid newspapers Ahmedabad edition (English and Gujarati) for your information and record. The above-mentioned documents will be posted on the Company's website at www.ambujacement.com. Yours faithfully, For Ambuja Cements Limited Manish Mistry Company Secretary & Compliance Officer Membership No. F8373 Encl.: as above Ambuja Cements Limited Registered Office: Adani Corporate House Shantigram, Near Vaishno Devi Circle, S. G. Highway, Khodiyar, Ahmedabad – 382 421, Gujarat, India Ph +91 79-2656 5555 E mail: investors.relation@adani.com www.ambujacement.com CIN: L26942GJ1981PLC004717 TheIndIanexPReSS Economy l TueSdaY,OcTOBeR13,2026 15 INStRUctIoNSAGREEdAtLAStwEEk’SGStcoUNcILMEEtING Rupee rallies by 1%, logs States, Centre told to focus on data biggest daily gain in six analytics, tech to widen GST base months after RBI steps AanchalMagazine introduction of a Rs 10,000 electronicinvoicing(e-invoicing) ENSEconomicBureau on october 10, with the Banksseekrelief, NewDelhi,October12 thresholdforissuingshowcause asastepbeforethematching Mumbai,October12 rupeeinchingclosertothe97- noticesunderGST,arealsolikely process.e-invoicingforbusi- per-dollarmarkandcrudeoil clarityfromRBI DeePeRDaTaanalytics,lever- toberolledoutbeforeapril1, ness-to-consumer(B2C)transac- TheRUPeeappreciated95 pricessurgingabove$100per agingtechnology,movingaway 2027,theimplementationdate tionswillbeintroducedfrom paise, logging its steepest barrel,theRBItighteneditsgrip on FXmeasures fromenforcement-ledandintru- forothermeasures. april1,2027,theofficialsaid,ad- single-daygaininmorethansix ontherupeederivativesmarket. siveactions,trackingtaxpayers “Itisveryimportanttolookat dingthattheGSTnetworkwill months,tocloseat95.78against Itintroducedapackageofregu- whodonotpaytaxincashand stabilisingtheGSTsystem.and providethenecessarysupport theUSdollaronMondayafter latory measures aimed at Mumbai:Bankshaveurgedthe using invoice matching are that'swhyraterationalisation systemtostatesforthetransi- theReserveBankofIndia(RBI) strengthening market disci- ReserveBankofIndia(RBI)to amongthemeasuresthatcentral wasundertakenlastyearand tion.UndertheexistingGSTe- introducedseveralmeasures pline,curbingexcessivespecu- easeoneofthekeymeasures andstateofficershavebeen nowtheprocessreforms.The InvoiceSystem,businessesare aimedatsupportingthedo- lativeactivityandimproving theregulatorannouncedover askedtofocusontodeepenthe GSTauthoritieshavebeenin- requiredtouploadB2Binvoices mesticcurrency. transparency in foreign ex- theweekendtosupportthe taxbaseundertheGoodsand structedtousetechnologyand toagovernment-approvedIn- “TheIndianrupeeemerged changetransactions. rupeeandscrapthethreshold ServicesTax(GST)regime. dataanalyticstodetectevasion voiceRegistrationPortal(IRP)for as the strongest performer The central bank an- abovewhichtherulecomes Followingaseriesofprocess andmakeeffortstodeepenthe validationandthegenerationof among its asian peers, sup- nouncedrestrictionsonrebook- intoeffect,fourpeoplefamiliar reformsannouncedatthe57th taxbase.althoughwehavea a unique Invoice Reference portedbytheRBI’stargeted ingcancelledforeignexchange withthediscussionssaid. meetingoftheGSTCouncillast goodnumberoftaxpayersregis- taxofficialshavebeenaskedtomonitorretailsalesmisdeclaredas number(IRn)andaqRcode. measurestocurbspeculation derivativecontracts,lowered Lendershaveapproached week,taxofficialshavealsobeen teredunderGST,thereisscope B2Btransactionstoclaiminputtaxcredit.reuterS GSTauthoritiesarealsoex- andcontainvolatilityinthe thethresholdfortransactions thecentralbankthroughaforex askedtoundertakegranulardata towidenthetaxbaseandwe pectingsmoothermovementof forexmarket,”saidDilipParmar, permittedwithoutestablishing industrybody,seekingthere- analysistoidentifyopportunities haveaskedstatestowidenthe whichusesriskanalytics,behav- cept,rejectorholdeachinvoice goodsfollowingtheCouncil’sre- SeniorResearchanalyst,hDFC underlying exposure, movalofamandatethatbanks toexpandthetaxbase.Thisin- base,”aseniorofficialsaid. iouralinsightsandinformation asitappears.acceptedinvoices centdecisiontoallowvehiclesto Securities.apullbackincrude strengtheneddocumentation makea20%cashdepositwith cludescloselymonitoringtrans- “Businessesthatareregis- sharingthroughglobalnetworks willflowintotheirreturns. bestoppedonlybytaxofficers oilprices,drivenbyexpectations requirementsandintroduceda theRBIforFXderivativesused actionsinwhichretailsalesmay teredbutshowinganomaliesin suchastheCommonReporting “asellerwhowantstoreduce fromthestateofthesupplieror ofimprovingsupplyconditions, newForeignexchangeRiskRe- tohedgecurrent-accountexpo- bemisdeclaredasbusiness-to- theirGSTdeclarationscanhave Standard(CRS)andtheForeign somethinghehasreporteddoes recipient,andonlyonthebasis furtheraidedsentiment. serve.Thechangescouldsig- sures, the people said. The business(B2B)transactionsto theirtransactionsstudied,and accountTaxComplianceact itwherethebuyerwillseeit,so of“specificintelligence”anddue however,weakerdomestic nificantlyalterhowbanks,cor- peopledeclinedtobenamed. claiminputtaxcredit(ITC),and theycanbenudgedaccordingly (FaTCa)frameworktonudge thetwosidesstayaligned.Much authorisation.Themeasurewas equitiesandcontinuedforeign porations,financialinstitutions The RBI’s measures, an- identifyingregisteredGSTtax- tobecomepartofthetaxsys- taxpayerstowardscompliance. elserestsonthis,”theofficialsaid. initiallyproposedonlyforsup- fundoutflowsweighedonthe andcurrencytradersmanage nounced on Saturday, are payerswhoreportnocashtax tem,”theofficialadded. GSTauthoritieswillalsorely Linkingtheinputandoutput plierstates.however,following currency,limitingitsgainsafter theirforeignexchangeposi- aimedatcurbingcorporatede- paymentsandinsteadsetoff Thetechnology-ledGSTdata ontheInvoiceManagementSys- ledgerswiththesummaryreturn detaileddiscussionsattheCoun- theinitialrise. tions.Forexreservesfellby mandforforwarddollarsthat theirentireGSTliabilityagainst analyticsinitiativeisexpectedto tem(IMS)tomatchcreditdetails wouldhelpidentifyfakecreditas cilmeeting,recipientstateswere accordingtoJateenTrivedi, $12.95billionto$734.60billion have piled pressure on the eligibleITC. followtheapproachoftheIn- between sellers and buyers. itarises,theofficialadded. alsoincludedattherequestof VPResearchanalyst,Commod- intheweekendedoctober2. rupee,whichhasbeenfalling Several business-friendly comeTaxDepartment’snUDGe Underaproposedadditional To enable this invoice- somestates,theofficialsaid. ityandCurrency,LKPSecurities, Therupeehadremainedunder duetosteepoilpricesandcapi- measures announce [Showing first 8,000 characters — download PDF for full document]