We would like to inform you that Gujarat Sidhee Cement Limited, which was merged with Saurashtra Cement Limited ("the Company") pursuant to the order of the Hon''ble Nation Company Law ....

Saurashira Cement Limited ishelleo) . o 178 Backbay Reciamation, Mumbal 400 020 T +9122 6636 5444 F +9122 6636 5445 E scl-mum@mehtagroup.com GIN : L26941GJ1956PLC000840 Ref: B/SCL/SE/SS/254/2025-26 25th August 2026 BSE Limited, National Stock Exchange of India Corporate Relationship Manager, Limited Exchange Plaza, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Dalal Street, Bandra (East), Mumbai - 400 001. Mumbai - 400 051. Stock Code : 502175 Stock Symbol : SAURASHCEM Dear Sir/Madam, Sub.: Disclosure under Regulation 30 read with Para B of part A of Schedule IIT BI (Listin igati d Dis e Requi ents ations, 2015. Dear Sir/Madam, We would like to inform you that Gujarat Siddhee Cement Limited, which was merged with Saurashtra Cement Limited (“the Company”) pursuant to the order of the Hon'ble National Company Law Tribunal, Ahmedabad Bench dated 16th March 2023, has received a Show Cause Notice from the Office of the Assistant Commissioner of State Tax, Unit-87, B/H Mamlatdar Office, Rajendra Bhuvan Road Veraval. Gir Somnath- 362265 under Section 74 of Central Goods Services Tax Act ("CGST”) Act 2017 and the Gujarat Goods and Services Tax ("GGST”) Act, 2017. The details as required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), read with Schedule III of the Listing Regulations and in accordance with Industry Standards Note on Regulation 30 of the LODR Regulations read with SEBI Master Circular vide Ref. HO/49/14/14(7)2025-CFD- POD2/1/3762/2026 Issued on July 11, 2023, and Last updated on January 30, 2026 (the “SEBI Master Circular”) are given in Annexure A. Kindly take the same on your records. Thanking you, Yours faithfully For Saurashtra Cement Limited SONALIow"™ SANAS bnezososzs Sonali Sanas Chief Legal Officer, CS & Strategy Membership No.: A16690 Encl.: As Above @HI\?IGKEPHTA Regd. Office & Works Near Railway Station, Ranavav 360 650 Gujarat, India HATHI Annexure A CEMENT Sr. Particulars Details 1. Brief details of litigation/ On 24 August 2026, a show cause hotice under dispute viz. name(s) of the Section 74 of Central Goods Services Tax Act opposing party, court/ ("CGST") Act 2017 and the Gujarat Goods and tribunal/agency where Services Tax ("GGST") Act, 2017 of M/s Gujarat litigation is filed, brief details Sidhee Cement Limited issued by Office of the of dispute/litigation; Assistant Commissioner of State Tax, Unit-87, B/H Mamlatdar Office, Rajendra Bhuvan Road Veraval. Gir Somnath-362265 has been received by Saurashtra Cement Limited ("SCL") against short payment of GST on Royalty/DMF/NMET (Performance Audit on “Assessment, Levy and Collection of GST on Minerals” for the period 2020-21. As per the SCN, the Company is required to show cause before the Asst. Commissioner of State Tax, Unit-87 Veraval, within 25™ September 2026 and hearing is scheduled on 18" September 2026 amounting to Rs. 29,47,85,060/- (Rupees Twenty-Nine Crore Forty-Seven Lakhs Eighty-Five Thousand Sixty Only) towards tax, interest & penalty. Expected financial Based on SCL's assessment, the aforesaid implications, if any, due to demand is not maintainable. SCL is evaluating compensation, penalty etc.; this matter and will submit its reply within the prescribed time period. The Company does not envisage any relevant impact on the financial, operations or other activities of the Company. 3. Quantum of claims, if any; As described in point no. 1 above. Digitally SONA signed by SONALI LI SANAS Date: SANAS D2 40530