Action(s) taken or orders passed

Ref: STEX/SECT/2026 October 28, 2026 BSE Limited National Stock Exchange of India Limited P. J. Towers Exchange Plaza, 5th Floor, Dalal Street, Fort Plot No. C/1, G Block, Bandra – Kurla Complex Mumbai – 400 001 Bandra (East), Mumbai – 400051 BSE Scrip Code: 500480 NSE Symbol: CUMMINSIND Subject: Order levying penalty - Additional Commissioner (Office of the Principal Commissioner, CGST & Central Excise Commissionerate) Jaipur Ref: Disclosure under Regulation 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) Dear Sir/ Madam, We wish to inform that, the Company has received an order passed by the Additional Commissioner (Office of the principal Commissioner, CGST & Central Excise Commissionerate) Jaipur, for demand of Rs. 5,19,10,293/- (Integrated Goods and Services Tax) under the provisions of Section 74 of the Central Goods and Services Tax Act, 2017, additionally levying penalty of Rs. 5,19,10,293/- (Integrated Goods and Services Tax) under Section 122(2)(b) of the Central Goods and Services Tax Act, 2017 read with corresponding provisions of State Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 for assessment years 2020-21 to 2023-24. The Company is in the process of evaluating appropriate legal remedies, including filing an appeal before the Appellate Authority. Requisite details as required under Regulation 30 of Listing Regulations read with Clause 20 of Para A of Part A of Schedule III of Listing Regulations and with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are provided in Annexure A. This intimation is also being uploaded on the website of the Company at www.cumminsindia.com. We request you to take this intimation on your record. Yours truly, For Cummins India Limited Vinaya A. Joshi Company Secretary & Compliance Officer Membership No.: A25096 Encl.: As above C ummins India Limited R egistered Office C ummins India Office Campus Tower A, 5th Floor, Survey No. 21, Balewadi Pune 411 045 Maharashtra, India Phone +91 20 67067000 Fax +91 20 67067015 cumminsindia.com cil.investors@cummins.com CIN : L29112PN1962PLC012276 Annexure A Details pursuant to Regulation 30 of Listing Regulations read with Clause 20 of Para A of Part A of Schedule III of Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, are as under: Sr. Particulars Information of such event(s) 1 Name of the authority Office of the Principal Commissioner, CGST & Central Excise Commissionerate, Jaipur 2 Nature and details of the action(s) taken or The Company has received an order passed by the Additional Commissioner (Office of order(s) passed the principal Commissioner, CGST & Central Excise Commissionerate) Jaipur, for demand of Rs. 5,19,10,293/- (Integrated Goods and Services Tax) under the provisions of Section 74 of the Central Goods and Services Tax Act, 2017, additionally levying penalty of Rs. 5,19,10,293/- (Integrated Goods and Services Tax) under Section 122(2)(b) of the Central Goods and Services Tax Act, 2017 read with corresponding provisions of State Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 for assessment years 2020-21 to 2023-24. The Company is in the process of evaluating appropriate legal remedies, including filing an appeal before the Appellate Authority. 3 Date of receipt of direction or order, October 28, 2026 including any ad-interim orders, or any other communication from the authority 4 Details of the violation(s) / contravention(s) The penalty has been imposed solely on account of an underlying adjustment made during committed or alleged to be committed the assessment proceedings. 5 Impact of financial, operation or other The penalty levied neither have any material impact on the financials of the Company nor activities of the Listed entity, quantifiable in have any impact on operational or other activity of the Company. monetary terms to the extent possible 6 Reason for delay in intimation of receipt of Not applicable Order C ummins India Limited R egistered Office C ummins India Office Campus Tower A, 5th Floor, Survey No. 21, Balewadi Pune 411 045 Maharashtra, India Phone +91 20 67067000 Fax +91 20 67067015 cumminsindia.com cil.investors@cummins.com CIN : L29112PN1962PLC012276