Action(s) taken or orders passed

October 15, 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 notice received by the Company with respect to Deltin Denzong Casino, under the CGST Act, 2017 (“CGST Act”) and Sikkim GST Act, 2017 (“Sikkim 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 Joint Commissioner, CGST & Central Excise, Siliguri Commissionerate, the Company has received an order dated October 14, 2026, under the CGST Act and Sikkim 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 Joint Commissioner, Central Goods and Services Tax and authority(s) Central Excise, Siliguri Commissionerate (“Authority”). 2. Nature and details of Pursuant to the order dated October 14, 2026 (Order-in- the action(s) taken or Original No. 02/ADJ/GST/JC/SLG/2026-27), the following order(s) passed differential GST demand (along with interest) has been made for the period of July 2017 and March 2022, in respect of: (a) Valuation of actionable claims: The Authority has determined the differential GST amount of INR 1,64,45,616, on the basis of the order and directions of the Supreme Court of India. The taxable value has been determined under Rule 31C of the CGST Rules, 2017. The Authority has also levied interest under Section 50 of the CGST Act (at the applicable notified rate) on the above differential GST demand amount from the day succeeding the due date of the return for each tax period until payment of the amounts. The Authority has also levied a penalty under Section 74 of the CGST Act, equivalent to the above differential GST demand amount. (b) Mixed supply: The Authority has determined a differential GST demand of INR 1,43,21,637 on casino entry packages. The Authority has also levied interest under Section 50 of the CGST Act (at the applicable notified rate) on the above differential GST demand amount from the day succeeding the due date of the return for each tax period until payment of the amounts. The Authority has also levied a penalty under Section 74 of the CGST Act, equivalent to the above differential GST demand amount. Web:- www.deltacorp.in 3. Date of receipt of October 14, 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 is evaluating the order and may take entity, quantifiable appropriate steps, including filing an appeal in relation to the in monetary terms to order, within the prescribed timelines under law. the extent possible Web:- www.deltacorp.in