Disclosure under Regulation 30 read with Regulation 51 of SEBI Listing Regulations, 2015

Ref: SEC/923/2026-27 August 26, 2026 The Secretary, Listing Department The Manager, Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C/1, Dalal Street, G Block, Bandra-Kurla Complex, Bandra (E), Mumbai - 400 001. Mumbai - 400 051. Maharashtra, India. Maharashtra, India. Scrip Code: 500470 Symbol: TATASTEEL Dear Madam, Sirs, Sub: Disclosure under Regulation 30 read with Regulation 51 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended This has reference to our earlier disclosures dated December 28, 2025, April 29, 2026 and May 21, 2026. Background: On June 24, 2025, Tata Steel Limited (‘Company’) had received a Demand cum Show Cause Notice dated June 13, 2025 (‘Notice’), issued by the Office of the Commissioner of CGST and Central Excise, Jamshedpur, in connection with irregular availing of Input Tax Credit (‘ITC’) in contravention of the provisions of Sections 16 and 41 of the Central Goods and Services Tax Act, 2017 (‘CGST’), Jharkhand Goods and Services Tax Act, 2017 read with applicable provisions of the Integrated Goods and Services Tax Act, 2017 (‘IGST’), for the period FY2018-19 through FY2020-21. This Notice required the Company to show cause before the Additional/Joint Commissioner, CGST & Central Excise, Jamshedpur, Jharkhand (‘Adjudicating Auhtority’) as to why the ITC amounting to ₹890,52,10,202/- which was irregularly availed by the Company for the period FY2018-19 through FY2020-21, shall not be demanded and recovered from the Company under the applicable provisions of the CGST/IGST/State tax laws, along with appropriate interest and penalty. The Company made detailed submissions on merits before the Adjudicating Authority within the given timelines as per the said Notice. On December 27, 2025, the Company received an Order dated December 26, 2025, issued by the Adjudicating Authority, confirming the demand (without taking cognizance of the submissions made by the Company) of tax amount of ₹890,52,10,202/-, penalty of ₹890,52,10,202/- and applicable interest on the total amount of tax. As per the Company, there was no availment of excess ITC. The tax credit claimed was pertaining to one financial year but availed in subsequent financial year which is permissible as per GST Laws. Further, as per the Company, the Notice was issued without jurisdiction and also barred by Limitation. The Company had strong grounds on jurisdiction as well as on merits to challenge the demand, and hence on February 24, 2026, filed a Writ Petition before the Hon’ble High Court of Jharkhand. The said Writ Petition was disposed of vide order dated April 23, 2026, with a liberty granted to the Company to approach the Appellate Authority. Being aggrieved by the Order of Hon’ble High Court of Jharkhand, the Company filed a Special Leave Petition (‘SLP’) before the Hon’ble Supreme Court of India (‘Hon’ble Supreme Court’), challenging the said Order of the Hon’ble High Court of Jharkhand. The Hon’ble Supreme Court had heard the matter on May 19, 2026 and vide its Order dated May 19, 2026 issued Notice to the Respondents and stayed all further proceedings in the matter. Present Status: The Hon’ble Supreme Court heard the Company’s SLP on August 19, 2026. On August 25, 2026, the Hon’ble Supreme Court pronounced its final judgement in the matter as follows: (i) Allowed the appeal filed by the Company; (ii) The Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act and the Order-in-Original dated December 26, 2026 issued by the Additional/Joint Commissioner, CGST & Central Excise, Jamshedpur, Jharkhand have been set aside. (iii) Granted liberty to the Tax Department, if it thought fit, to initiate appropriate proceedings under Section 74 of the CGST Act, but with the foundational facts, coming out from the notice itself and an order being passed before February 28, 2027. Accordingly, the tax demand of ₹890,52,10,202/-, penalty of ₹890,52,10,202/- and the applicable interest thereon stands quashed. This disclosure is being made by the Company in compliance with Regulations 30 read with 51 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. This is for your information and records. Thanking you. Yours faithfully, Tata Steel Limited Parvatheesam Kanchinadham Company Secretary and Chief Legal Officer