Birla Corporation Limited has received two Orders both dated 29th May, 2024 passed by the Appellate Authority, State Tax, Udaipur pertaining to GST. Name of the Authority Appellate Authority, State Tax, Udaipur, Order passed confirming the demand pertaining to wrong availment of blocked ITC taken in GSTR-3B, for the period from July, 2017-March, 2018. GST INR 105,047/- Interest ­INR 76,684/-, Penalty INR 105,047/-.

Date of receipt of direction or order, 29th May, 2024. INR 286,778/- The Company believes that the above demand is not maintainable and hence is in the process of preferring an appeal against the said order /demand.