Pendency of Litigation(s)/dispute(s) or the outcome impacting the Company

Birla Corporation Limited Corporate Office: 1, Shakespeare Sarani, A.C. Market (2nd Floor), Kolkata 700 071 P: 033 6603 3300-02 F: +91 332288 4426 E: Coordinator@birlacorp.com 12th August, 2026 BSE Limited National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, ‘Exchange Plaza’, C-1, Block G, Dalal Street, Bandra-Kurla Complex, Bandra (East) Mumbai- 400 001 Mumbai- 400 051 Scrip Code: 500335 Scrip Symbol: BIRLACORPN Dear Sir(s), Sub: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that RCCPL Private Limited (RCCPL), a wholly owned material subsidiary of the Company, has received a demand cum show cause notice from the Joint Commissioner, Central Goods & Service Tax & Central Excise, Nagpur-I Commissionerate, pertaining to excess availment of Input Tax Credit for the financial years 2020-21 and 2022-23. The said intimation was received by the Company on 11th August, 2026 at around 12.57 p.m. (IST). The details, as required under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated 30th January, 2026 are enclosed as “Annexure - A”. The aforesaid information is also being uploaded on the Website of the Company at www.birlacorporation.com. This is for your information and record. Yours faithfully, For BIRLA CORPORATION LIMITED (MANOJ KUMAR MEHTA) Company Secretary & Legal Head Encl: As above Registered Office: Birla Building, 9/1 R. N. Mukherjee Road, Kolkata-700001 | CIN: L01132WB1919PLC003334 | | www.birlacorporation.com| P: 033 6616 6745/6826; +91 33 2248 2872/7983 Birla Corporation Limited Corporate Office: 1, Shakespeare Sarani, A.C. Market (2nd Floor), Kolkata 700 071 P: 033 6603 3300-02 F: +91 332288 4426 E: Coordinator@birlacorp.com Annexure – A Sl. Particulars Details 1 Brief details of litigation/ dispute A Demand-cum-Show Cause Notice (SCN) has been viz. name(s) of the opposing party, received by RCCPL Private Limited (RCCPL), a court/ tribunal/agency where wholly owned material subsidiary of the Company, litigation is filed, brief details of from the Joint Commissioner, Central Goods & dispute/litigation; Service Tax (CGST) & Central Excise, Nagpur-I Commissionerate, issued under Section 74(1) of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, alleging wrongful availment of Input Tax Credit (ITC) in contravention of Section 16(2) of the CGST Act, 2017 on account of a negative balance reflected in Table 8D of GSTR-9 for the financial years 2020-21 and 2022-23, involving an amount of ₹10,30,06,338/-, along with an equivalent penalty and applicable interest. 2 Expected financial implications, if There is no impact on the financial, operations or any, due to compensation, penalty other activities of RCCPL. etc.; The aforesaid Demand-cum-Show Cause Notice has no merits and is not maintainable, being based merely on the differential Input Tax Credit reflected in Table 8D of GSTR-9. RCCPL has received a favourable order in a similar matter and is in the process of submitting its reply within the prescribed time period. 3 Quantum of claims, if any As described in point no. 1 above. Registered Office: Birla Building, 9/1 R. N. Mukherjee Road, Kolkata-700001 | CIN: L01132WB1919PLC003334 | | www.birlacorporation.com| P: 033 6616 6745/6826; +91 33 2248 2872/7983