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

Cement Limited JSW Centre Opp. MMRDA Ground, Bandra Kurla Comp lex, Bandra (East), Mumbai - 400 051. Tel : +91-22-4286 1000 Fax : 26502001 Website : www.jswcement.in CIN :– L26957MH2006PLC160839 Date:29.08.2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Dalal Street, Fort, Bandra Kurla Complex, Bandra (E), Mumbai 400 001, Mumbai - 400 051 Maharashtra, India Maharashtra, India Scrip Code: 544480 Symbol: JSWCEMENT Sub.: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Dear Sir/Madam, Pursuant to the Regulation 30 of the Securities and Exchange Board of India (Listing obligations and Disclosure Requirements) Regulations, 2015, as amended, please find attached disclosure regarding the Show Cause Notice received from Joint Commissioner of State Tax, CT & GST Circle, Jajpur on 29th August, 2026. Relevant details pursuant to Regulation 30 of the Listing Regulations read with SEBI Circulars are annexed herewith as Annexure A. The Company is in process of filing a reply in the said matter. The aforesaid information is also being uploaded on the website of the Company at https://www.jswcement.in/. You are requested to kindly take the above on record. Thanking you Yours sincerely, For JSW Cement Limited Sneha Bindra Company Secretary and Compliance Officer Cement Limited JSW Centre Opp. MMRDA Ground, Bandra Kurla Comp lex, Bandra (East), Mumbai - 400 051. Tel : +91-22-4286 1000 Fax : 26502001 Website : www.jswcement.in CIN :– L26957MH2006PLC160839 ANNEXURE-A Details as per the SEBI Master Circular No. HO/49/14/14(7)2025-CFD- POD2/I/3762/2026 dated January 30, 2026. Sr . Particulars details pertaining to the Show Cause Notice 1. brief details of litigation The matter pertains to Show Cause Notice received from viz. name(s) of the Joint Commissioner of State Tax, CT & GST Circle, Jajpur on opposing party, court/ 29th August, 2026 pursuant to a GST audit for FY 2022-23 tribunal/agency where alleging short payment of tax and irregular availment of litigation is filed, brief input tax credit based primarily on return reconciliations, e- details of way bill validations, reverse charge compliance, turnover dispute/litigation differences and documentary verification. The matter predominantly involves interpretation, reconciliation and documentary substantiation issues, and the Company has appropriate explanations and supporting records to contest the allegations in appellate proceedings. 2. expected financial The Show-Cause Notice proposes demand of amount implications, if any, due aggregating to Rs. 55,97,98,020/- which includes Tax to compensation, penalty {IGST: Rs. 8,35,01,705/- CGST: Rs. 12,21,47,759/-, etc. SGST: Rs. 12,21,47,759/- & CESS: Rs.9,87,056/-} Interest { IGST Rs.5,03,20,642/-, CGST Rs. 7,36,09,920/- , SGST Rs. 7,36,09,920/- & CESS Rs. 5,94,830/-} and Penalty { IGST Rs. 83,50,171/- , CGST Rs.1,22,14,776/- , SGST Rs. Rs.1,22,14,776/- & CESS Rs.98,706/ } towards alleged contravention of the provisions of Sections 16(1), 16(2), 17 and 41 of the CGST Act, 2017 read with Rules 36 and 42 of the CGST Rules, 2017, along with interest u/s. 50 and penalty u/s. 73, of the CGST Act. The financial impact of the show cause notice is to the extent of the tax Demanded, Penalty and Interest proposed, but there is no material impact on the Company. Further, The Company is in process of filing a reply in the said matter. 3. quantum of claims, if Total GST Demand of Rs. 55,97,98,020/- and applicable any; interest and penalty, as mentioned in point 2.