Action(s) taken or orders passed

DELTA CORP LIMITED October 29, 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 00 I 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 disclosures made by Delta Corp Limited ("Company") in relation to the orders dated September 25, 2026 passed by the Additional Commissioner, Central OST, Goa Commissionerate ("Additional Commissioner") in relation to the Company and its subsidiaries (Highstreet Cruises and Entertainment Private Limited and Delta Pleasure Cruise Company Private Limited ("Subsidiaries")), under the CGST Act, 2017 ("CGST Act") and Goa GST Act, 2017 ("Goa GST Act"). By way of update, please note that pursuant to applications filed by the Company and the Subsidiaries, rectification orders dated October 28, 2026 have been passed by the Additional Commissioner. 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 Regd. & Corporate Oltice : Delta House. Plot No. 12. Phone : +91 22 6987 4700 Hornby Vellard Estate, Email :secretarial@deltin.com Dr. Annie Besant Road, CIN :L65493MH1990PLC436790 Next to Copper Chimney, Web :www.deltacorp.in Worli. Mumbai -400 018 !:-'DELTA CORP LIMITED 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/U3762/2026 dated January 30, 2026. ~ o. Particulars Description 1. IName of the Additional Commissioner, Central Goods and Services Tax, Goa authority(s) Commissionerate ("A uthority"). 2. , Nature and details of Pursuant to the orders dated October 28, 2026 issued under Section the action(s) taken or 161 of the CGST Act ("Rectification Orders"), the Authority has order(s) passed rectified the quantification of the differential GST demand in respect of mixed supply (c asino-entry packages) for the period of July 2017 and March 2022 under the orders dated September 25, 2026 ("Original Orders"). The Authority has held that the differential GST on the taxable package/ mixed supply receipts is required to be computed on a cum tax basis ( consistent with the show cause notice), after giving credit for GST already discharged on the corresponding receipts, and that the application of the rate on an ex-tax basis in the Original Orders constituted an error apparent on the face of the record. /_ Differential GST Demand Reduction 1----------------l Entity . . d IRectification 0 ngma1 0 r ers d O r ers Company INR 27.57 Crore INR 2i.54 Crore TNR 6.03 Crore HCEPL INR 8.57 Crore INR 6. 70 Crore .INR 1.87 Crore DPCCPL INR 96.58 Lakh INR 75.45 Lakh jJNR 2 l.12 Lakh -·-- --+---- --- -+---------..__- ------1 Total INR 37.11 Crore INR 28.99 Crore INR 8.12 Crore Save and except for the above rectification, all other findings and directions contained in the Original Orders, remain unchanged . . Consequently, the interest liability (at the rate of 18% per annum) on the unpaid differential GST would be levied from the due date for Ip ayment of differential tax until payment of the amounts and the I! p enalty amounts under Section 74 of the CGST Act for the shortfall 1 oft ax payment, also stand reduced to: Entity Penalty Company INR 21.54 Crore HCEPL : INR 6. 70 Crore DPCCPL INR 75.45 Lakh , Total INR 28.99 Crore Regd. & Corporate Oltice : Delta House. Pio! No. 12, Phone : +91 22 69B7 4700 Hornby Vellard Estate, Email :secretarial@deltin. corn Dr. Annie Besant Road, CIN :l65493MH1990PLC436790 Next to Copper Chimney, Web :www.deltacorp.in Worli. Mumbai -400 018. DELTA mRPLIMITED 3. Date of receipt of October 28, 2026 direction or order, including any ad- interim or interim orders, or any other communication from the authority I 4. Details of the Please see details at paragraph 2 above. , violation(s) I contravention(s) committed or alleged to be committed 5. Impact on financial, Please see details at paragraph 2 above. The Rectification Orders operation or other reduce the aggregate differential GST demand in respect of mixed activities of the listed supply under the Original Orders by INR approx. INR 8.12 Crore. entity, quantifiable in monetary terms to the The Company and its Subsidiaries are evaluating the Rectification extent possible Orders and the Original Orders and may take appropriate steps, including filing appeals, within the p~escribed timelines under law. Regd. & Corporate Ollice : Delta House. Plot No. 12, Phone :+91 22 6987 4700 Hornby Vellard Estate, Email :s ecretarial@deltin.com Dr. Annie Besant Road, GIN :L65493MH 1990PLC436790 Next to Copper Chimney, Web :w ww.deltacorp.in Wor/i. Mumbai -400 018