Action(s) taken or orders passed

October 16, 2026 National Stock Exchange of India Limited BSE Limited Listing Compliance Department Corporate Relations Department “Exchange Plaza” Phiroze Jeejeebhoy Towers Bandra – Kurla Complex Dalal Street, Fort Bandra East, Mumbai – 400 051 Mumbai – 400 001 NSE Symbol: ARE&M BSE SCRIP CODE: 500008 Dear Sir / Madam, Sub: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to provisions of Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with Circular no. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, we hereby submit the disclosure regarding Appellate Authority Order from the Office of the Commissioner, Central Goods & Services Tax (Appeals), Meerut, issued under Section 107 of CGST/UPGST Act, 2017. We request you to take on record the same. Thank you For Amara Raja Energy & Mobility Limited Vikas Sabharwal Company Secretary & General Counsel Encl: a/a S. No. Particulars Details 1 Name of the authority Additional Commissioner, Office of the Commissioner, Central Goods & Services Tax (Appeals), Meerut, Uttar Pradesh 2 Nature and details of the action(s) Original Order passed by the Assistant taken or order(s) passed Commissioner, Ghaziabad on December 15, 2025, has been upheld by the Additional Commissioner, CGST (Appeals), Meerut vide order dated October 15, 2026, under Section 107 of the CGST/UPGST Act, 2017. 3 Date of receipt of direction or order, Received on October 16, 2026. including interim/ad-interim orders or communication 4 Details of the Excess claim of ITC, Difference in ITC as per Table violation(s)/contravention(s) 7J and 8A of GSTR-9 committed or alleged to be committed Tax: Rs.1,89,16,214/- Penalty: Rs.18,91,621/- I nterest: As per Section 50 5 Impact on financial, operational or There is no material impact on financial, operation or other activities, quantifiable in other activities of the Company. monetary terms if possible The Company will file an appeal before GST Tribunal. The liability pertaining to Original Order has been already disclosed in Financial Statements under ‘Contingent Liability’.