Vodafone Idea Limited received order under Central Goods and Services Tax Act, 2017. The Company does not agree with the Order and will take appropriate action(s) for rectification/reversal of the same. Name of the authority: Assistant Commissioner of State Tax Apex GST Audit Cell, Dispur, Assam.

Nature and details of the action(s) taken, initiated or order(s) passed: Order passed u/s 73 of Central Goods and Services Tax Act, 2017 r/w AGST Act, 2017, confirming penalty of INR 11,999,666/- along with demand of tax and Interest as applicable. Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: 28 April 2024. Details of the violation(s)/contravention(s) committed or alleged to be committed: Alleged recovery of erroneous refund and other miscellaneous issues.

Impact on financial, operation or other activities of the listed entity quantifiable in monetary terms to the extent possible: The maximum financial impact is to the extent of tax demand, interest and penalty levied. The Company does not agree with the Order and will take appropriate legal action(s).