Bayer CropScience Limited. — Regulatory Filings 2025

Feb 15, 2025

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February 15, 2025

The General Manager, Department of Corporate Services, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001.

COMPANY CODE : 506285 SCRIP CODE : BAYERCROP

Dear Sir/Madam,

Sub.: Disclosure pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015

Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and in continuation to our letter dated May 19, 2024 and May 10, 2024 in this regard, we wish to inform you that the Company has now received a revised rectified order from the Additional Commissioner Grade II Appeal, Corporate Circle-I, State Tax, Uttar Pradesh Goods and Services Tax, Ghaziabad, Uttar Pradesh imposing penalty on the Company.

Bayer CropScience Ltd. CIN: L24210MH1958PLC011173

Registered and Corporate Office: Bayer House Central Avenue Hiranandani Estate Thane (West) – 400 607 Maharashtra, India

Tel : +91 22 2531 1234 Fax : +91 22 2545 5063 www.bayer.in www.cropscience.bayer.com

The above-mentioned order is related to GST on Input Tax credit availed as well as GST on Outward Supply.

The details of the revised order as required under SEBI Listing Regulations read with Circular no. SEBI/HO/CFD/CFD-PoD-1/P-CIR//2023/123 dated July 13, 2023, are enclosed as Annexure I.

You are requested to take the same on your record.

Thanking You

for Bayer CropScience Limited

BHARATI Digitally signed by RATAN BHARATI RATAN SHETTY Date: 2025.02.15 SHETTY 08:52:48 +05'30' Bharati Shetty

Company Secretary & Compliance Officer

Encl.: As above

RESTRICTED

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Annexure I

• A. Order from Additional Commissioner Grade -II Appeal, Corporate Circle-I, State Tax, Uttar Pradesh Goods and Services Tax, Ghaziabad, Uttar Pradesh

Name(s) of the Authority	Additional Commissioner Grade-II Appeal, Corporate Circle-I, State Tax, Uttar Pradesh Goods and Services Tax,Ghaziabad,Uttar Pradesh.
Nature and details of the action(s) taken, initiated or order(s) passed	The Company has received a revised order imposing penaltyof Rs. 1 Millon.
Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority	February 14, 2025.
Details of the violation(s) / contravention(s) committed or alleged to be committed	The order is related to GST on Input Tax credit availed as well as GST on Outward Supply.
Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible	The Company has received a revised order imposing penalty of Rs. 1 Million. Our earlier appeal filed on August 13, 2024 concluded today and the earlier demand of Rs. 160 Million has been reduced to Rs. 15 Million. The revised order is also currently appealable and we will make an assessment to exercise our right to appeal.

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