NSEEffect(s) on listed entity due to changed regulatory framework applicable5d ago · 24 Aug 2026, 10:39 pm

Effect(s) on listed entity due to changed regulatory framework applicable

Dalmia Bharat Limited · DALBHARAT

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Dalmia Bharat Limited has informed the Exchange about the effect of the amended Mines and Minerals (Development and Regulation) Act, 2026, which restricts the imposition of taxes, cess, and other levies on mineral rights or mineral-bearing lands. The company has been paying Mineral Bearing Land Tax and Mineral Cess, but is no longer required to pay these taxes with effect from August 22, 2026.

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Earnings Impact2/10
Growth Catalyst1/10
Governance Concern1/10
Regulatory Risk8/10
Balance Sheet Risk1/10
Liquidity Impact8/10
Market Sentiment5/10

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Dalmia Bharat Limited has informed the Exchange about Effect(s) on listed entity due to changed regulatory framework applicable

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DALBHARAT_24082026223740_DBL24082026.pdf

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File No: 1010/2 August 24, 2026 BSE Limited National Stock Exchange of India Limited P J Towers, Dalal Street, “Exchange Plaza”, C-1, Block G Bandra – Kurla Fort, Mumbai - 400001 Complex, Bandra (E), Mumbai – 400 051 Scrip Code: 542216 Symbol: DALBHARAT Sub: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) Dear Sir/Madam, Pursuant to Regulation 30 of the Listing Regulations, we wish to inform you that the Central Government vide The Mines and Minerals (Development and Regulation) Amendment Act, 2026, notified on August 22, 2026, has amended the Mines and Minerals (Development and Regulation) Act, 1957 (“MMDR”), to restrict the imposition of taxes, cess and other levies by State Government(s) on mineral rights or mineral-bearing lands. The Amendment Act 2026 further provides that any levy not paid or collected by the State before the Amendment Act 2026 shall be deemed to be invalid. However, amounts already deposited or recovered before such amendment shall not be liable to be refunded. The Company, including subsidiaries, have been paying the following tax/cess: (i) Mineral Bearing Land Tax @Rs.160 per ton of limestone in the State of Tamil Nadu, (ii) Mineral Bearing Land Tax @Rs.10 per ton of limestone in the State of Assam, and (iii) Mineral Cess @Rs.60 per ton of limestone in the State of Meghalaya, and paid Rs. 127 Cr in FY26 and Rs.38 Cr so far in the current year FY27, towards the same. In view of the amended provisions of the MMDR, as on date, the Company and its subsidiaries are no longer required to pay Mineral Bearing Land Tax and/or Mineral Cess with effect from August 22, 2026. This is for your information and records. Thanking you, Yours sincerely, For Dalmia Bharat Limited Rajeev Kumar Company Secretary