Intimation under Regulation 30 - Receipt of GST Order

03rd November, 2026 To To BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street Bandra Kurla Complex, Bandra (East) Mumbai – 400001 Mumbai – 400051 Scrip Code: 532830 Symbol: ASTRAL Dear Sir/Madam, Sub.: Intimation under Regulation 30 read with Part A of Schedule III of Securities Exchange Board of India (Listing Obligations and Disclosure requirements) Regulations, 2015 (“SEBI Listing Regulations”) In accordance with regulation 30 read with sub-para 20 of para-A of Part A of Schedule III of SEBI Listing Regulations as amended, Company hereby inform that the Company has received a Demand Order under the Goods and Services Tax Act, 2017. The details as required under Regulation 30 of the SEBI Listing Regulations read with the SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, is enclosed herewith as Annexure- A. Kindly take the same on your record. Thanking you, Yours faithfully, For Astral Limited Chintankumar Patel Company Secretary Membership No: A29326 Encl. As Above Annexure A Details as per the SEBI Listing Regulation read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026. Sr. Particulars Details i Name of the authority; Assistant Commissioner of Central Tax, Sankrail Division, CGST & C. Ex. Commissionerate, Howrah. ii Nature and details of the action(s) Order under section 74 of the WBGST Act, taken or order(s) passed; 2017. iii Date of receipt of direction or order, Order received on 03rd November, 2026 including any ad-interim or interim orders, or any other communication from the authority; iv Details of the 1. Short-payment of outward GST liability violation(s)/contravention(s) due to HSN Classification. committed or alleged to be 2. Irregular availment and utilization of ITC committed; falling under Blocked/Ineligible Credit. 3. Ineligible availment and utilization ITC before physical receipt of the goods in registered business premises. v Impact on financial, operation or Total Tax of Rs. 1,91,873/- and Interest other activities of the listed entity, applicable in point no. 3 of Rs.1,18,487/- quantifiable in monetary terms to the along with applicable interest on other points extent possible. and Penalty Rs.82,00,747/- thereon. The Company will challenge the same based on strong merits by way of filing its reply/ submissions, before the relevant authorities. Further, there is no material impact on financial, operation or other activities of the Company due to this intimation.