Action(s) taken or orders passed

July 31, 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 Order dated 31.07.2026 passed by the Appellate Authority upholding the Original Order passed by Additional Commissioner on 15.04.2024, issued under Section 107 of Office of the Commissioner of Central Tax & Customs (Appeals), Guntur CGST/APGST 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 of Central Tax & Customs (Appeals), Guntur 2 Nature and details of the action(s) Nature - Upholding of Original Order filed for appeal taken or order(s) passed Details - Original Order passed by the Assistant Commissioner, Tirupati on April 15, 2024, has been upheld by the Additional Commissioner, Office of the Commissioner of Central Tax & Customs (Appeal), Guntur vide order dated July 31, 2026, under Section 107 of the CGST/APGST Act, 2017. 3 Date of receipt of direction or order, July 31, 2026. including interim/ad-interim orders or communication 4 Details of the 1. Excess ITC of RCM availed during 2018-19 to violation(s)/contravention(s) 2019- 20 in GSTR-9 returns than the tax paid under committed or alleged to be RCM in GSTR-3B returns committed 2.Availed ITC in GSTR-9 return in excess of ITC available in GSTR-2A for FY 2018-19. 3. Short-paid tax on comparison of GSTR-1 returns and GSTR-9 returns for 2018-19 Tax: Rs.1,27,17,341/- Penalty: Rs.12,71,734/- I nterest: As per Section 50 of CGST Act, 2017. 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, by paying pre deposit. The liability pertaining to Original Order has been already disclosed in Financial Statements under ‘Contingent Liability’.