Jindal Saw Ltd. — Interim / Quarterly Report 2021

Jun 18, 2021

June 18, 2021

BSE Limited National Stock Exchangeof India Limited, Corporate Relation Department Listing Department, 1st Floor, New Trading Ring ExchangePlaza, Rotunga Building Phiroze Jeejeebhoy Towers Bandra Kurla Complex Dalal Street, Bandra (East) Mumbai- 400 001 Mumbai — 400 051 Stock code: 500378 Stock code: JINDALSAW

Sub. : Disclosure of Related Party Transactions - Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Dear Sir,

With reference regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find attached disclosure of Related Party Transactions on a consolidated basis, in the format specified in the accounting standards for the half year ended 31 March, 2021.

This is for your information and record please.

Yoursfaithfully, For Jindal Saw Limited,

~ Se <. Sunil K. Jain—— 5 CompanySecretary Xi FCS- 3056 Be 3 Y + SINDg ; \g > ic{ \ J (ih pm 4s S/

Encl.: as above

Corporate Office : Jindal Centre, 12 Bhikaiji Cama Place, New Delhi- 110066 » Phone:+91 (11) 26188360 - 74, 26188345 a+91 (11) 26170691 28, Shivaji Marg, Najafgarh Road, New Delhi-110015, INDIA « Phone : +91 (11) 6646 3544, 4502 15 nda Regd. Office : A-1, UPSIDC,Indl. Area, Nandgaon Road, Kosi Kalan, Distt. Mathura (U.P.) - 281403 « Website: wwwjindalsaw.com

Jindal SAW Limited

Notes To Consolidated Financial Statements

51 Related party transactions

Relatedparty	andname	relationship
Manag1. Key		Per

Jindal SAWLimitedNotes To Consolidated Financial Statements
51 Related party transactions
In accordancewith the requirementsof	IND AS 24, on Related Party Disclosures, name ofthe related party, related party relationship, transactions and outstanding balancesincluding commitments where contro] exits and with whom transactions have taken place during reported periods (Including transactions with respect to discontinued
operations), are provided below:andrelationshipRelatedpartyname
Manag1. KeyPerNameS.No.	Designation
Mr.PrithaviRajJindal1Ms. Sminu Jindal2	Chairman-NonExecutive DirectorManaging Director
Ms, ShradhaJatla34Ms. Triptl Arya	Non Executive DirectorNon Executive Director
Mr. Neeraj Kumar5Mr. Hawa Singh Chaudhary6	Group CEO & Whole-time DirectorWhole-time Director
Dr. Raj Kamal Agarwal7Mr. Ravinder Nath Leekha8	IndependentDlrector*IndependentDirector®
Mr. Abhiram Tayal9Mr. Ajlt Kumar Hazarlka10	Independent Director*IndependentDlrector*
Mr.Girish Sharma11.Mr. Sanjeev Shankar12	IndependentDirector*Independent Director*
13Dr. Vinita JhaMr.O P Sharma14Dr. Dharmendra Gupta	Independent Director*Chlef Operating Officer (Large Dla Pipe- SBU }President & Unit Head
15Mr. Dinesh Chandra Sinha16Mr. Sunil K.Jain	President & SBU HeadCompanySecretary
17.18Mr. Narendra Mantr!19Mr. V. Rajasekaran	President Commercial & CFOSeniorVice President-Operations
*Independentdirectors are included only for the purposeof	compliance with definition of key managementpersonnel given under IND AS 24,
2. Entitles where control exist - direct and indirect subsidiaries:
Nameoftheentitys.No.	placePrincipal ActivitiesPrincipalof operation / Country	%Sharcholding / Voting PowerAs at	Asat
	of Incorporation	March 31,2021	March 31,2020

2. Entitles where control exist - direct and indirect subsidiaries:

No.			Principal Activities	%	Sharcholding / Voting Power
		of operation / Country		As at	Asat
		of Incorporation		March 31,2021	March 31,2020
	Direct Subsidiaries
1	Jindal ITF Lim!ted	India	Waterborne transportatlon	51%	51%
2	IUP Jindal Metals & Alloys Limited	Indla	Precision Stalnless steel strips	80.71%	80.71%
3.	S.V. Trading Limited	Nevis	Investmentholding	100%	100%
4	Quality [ron andStee) Limited	Indla	Investment holding	100%	100%
5	Ralae) Holdings Limited	Cyprus	Investment holding	100%	100%
6	indal Saw Holdings FZE	UAE	Investmentholding	100%	100%
7	Greenray Holdings Limlted	UK	Investment holding	100%	100%
8	Jindal Tubular (India) Limited	Indja	Stee) Plpe manufacturing	100%	100%
9	ITF Shipyards Limited	Indla	Inland shipping	100%	100%
10	Jindal Quality Tubular Limited	Indla	Steel Pipe manufacturing	67%	67%
	Indirect Subsidiaries
1	'Jindal Saw USA, LLC	USA	Plpes for o!) and gas	100%	100%
2	Jindal Saw Middle East FZC	UAE	Ductile lron Pipe and Fittings manufacturlnj	100%	82%
3	Derwent Sand SARL	Algeria	Trading of pipes	99.62%	99.62%
4	Jindal Saw Gulf L.L.C.	UAE	Ductile Iron Pipe and Fittings	49%	40,1B%
5	JInda} International FZE	UAE	Investment holding	100%	100%
6	jindalIntellicom Limited	India	BPOandCall centre	98.78%	98.78%
7	iCom Analytics Limited	India	Call Centre and advisory	99.78%	98.78%
8	Jindal X LLC (w.e.f. January 6, 2020)	USA	Call Centre and advisory	98.78%	98.78%
9	World Transload & Logistics LLC	USA	Investment holding	100%	100%
10	5104 Boone LLP	USA	Property holding	100%	100%
11	Tube Technologies INC	USA	Plpes for o}) and gas	100%	100%
12	Helical Anchors INC	USA	Hellcal anchor manufacturing	100%	100%
13	Boone Real Property Holding LLC	USA	Property holding	100%	100%
14	Drill Plpe Internatlonal LLC	USA	Tools and fittings	100%	100%
15	Sulog TransshipmentServices Limited	India	Transloading In deep sea	51%	51%

/ (ie

Jindal SAW Limited

	Jindal SAWLimitedNotes To Consolidated Financial Statements
	3. Entities where key managementpersonnel and their relatives exercise significant influence:Nameofthe		Nameofthe
S.No.1.	entityAbhinandanInvestmentsLimitedBir Plantation Private Limited	S.No.3839	entityJSW Power Trading CompanyLimitedJSW Steel Coated Products Limited
23.4	Colorado Trading CompanyLimitedAmbaRiver Coke Limited	4041	JSW Steel LimitedJITF Urban Infrastructure Services Limited
56	Divino Multlventures Private LimitedGagan Trading company Limlted	4243	Maa Bhagwatl TravelsMansaroverInvestments Limited
78	Estrela Investments Company LimitedFour Seasons Investments Limited	4445	NalwaInvestmentLimltedNalwaSons Investments Limited
910	Hexa Securltles and Finance CompanyLimitedHexa Tradex Limited	4647	OP} Trading Private LimitedP.R,Jindal HUF
1112	Jindal Equipment Leasing and Consultancy Services LiJindal Industries Private Limited	4849	Naveen JIndal HUFR.K. Jindal & sons HUF
1314	Jindal Stainless (Hisar) LimitedJindal Stainless Limited	5051	Rohit Tower Building LimitedS.K. Jindal & sons HUF
1516	Jindal Steel & Power LimitedJindal Systems Private L!mited	5253	Siddeshwarl Tradex Private Limited (Pursuant to scheme of Merger}Stalnless Investments Limited
1718	Jindal Tubular USA, LLCJITF Commodity Tradex Limited	5455	Virtuous Tradecorp Private LimitedMendeza Holdings Limited
1920	JITF Urban Infrastructure LimitedMs. Sminu Jindal Char\table Trust	5657	Nacho Investments LimltedTlmarpur- Okhla Waste Management CompanyPrivate Limited
2122	Raj West PowerLimitedTemplar Investments Limited	5859	Jindal Urban Waste Management(Guntur) LimitedJSW Green Energy Limited
2324	Sathi International FZEJindal Rall Infrastructure Limited	6061	Sigmatech Inc.Amtrex Trading CompanyPrivate Limited
2526	JSL Lifestyle LimitedJSL Limited	626364	Anbeece Investment LimltedQuallty Stainless Private Limited
2728	'Jindal Saw ttalla S.P.A.Jinda) Power LimitedJITF Urban Waste Management(Bhatinda) Limited	6566	Quality Folls (India) Private LimitedAB TravelsJSW Energy Limited
2930	Bhuj PolymersPrivate LlmitedJITF Urban Waste Management(Jalandhar) Limlted	6768	Jindal Pipe USA Inc.Systran Multiventures Private Limited
31.3233	Ever Plus Securitles & Finance LimitedRenuka Financlal Services Limlted	6970	Brahmputra Capltal and Financial Company LimitedGoswamis Credit & Investment Limlted
3435	JITF Water Infrastructure LimitedJSW Projects Limited	7172	internatlonal Investments Limited FZCShallmarPalnts limited
3637	Jindal Industrles LimitedJWIL Infra Limited	7374	Jindal Pipe IndustriesJITF Infraloglstics LTD
4.S.No,	personne! where transactionsof keymanagementRelativesofNameRelatives	havetakenplace:Relationship
12.	JindalMs,SavitriDeviMr.RatanJindal	ofMr.MotherPrithaviBrother of Mr. Prithav! Ra] Jindal	Ra] Jindal
3.4	Mr. Sajjan JindalMr. NaveenJindal	BrotherofMr.Prithavi Raj JIndalBrother of Mr. Prithavi Raj JindalWife of Mr,Prithavi Raj Jindal
56	Ms. Arti JindalMr. Indresh BatraMs, MadhulikaJain	Husband ofMs.Sminu JindalWife of Mr. Sunil K.Jaln
7.89	Ms. Sangita MantriMr. Mukesh Chandra Sinha	Wife of Mr. Narender MantrlBrotherofDinesh Chandra Sinha
10	Mr. Randhir Singh Chaudhary~Mr. Vinay Chaudhary	Brother of Hawa Singh ChaudharySon of Hawa Singh Chaudhary
11.12	Ms. Bimla Chaudhary	Wife of Hawa Singh Chaudhary
S.	5S. AssociateNameofthe entity	Principal place	PrincipalActivities	%Shareholding / Voting Power
No.		of operation / Countryof Incorporation		As atMarch 31,2021	As atMarch 31, 2020
1	Jindal Fittings Limited	India	Ductile Iron Attings manufacturing	36%	36%
S.	6. Joint VenturesNameofthe entity	Principal place	Principal Activities	%Shareholding / Voting Power
No,		of operation / Countryof Incorporation		AsatMarch 31,2021	As atMarch 31,2020
1.	Jindal MMGLLC	USA	Call Centre and advisory	50.00%	50,00%
S.	7. Trust undercontrolNameofthe entity	Principal place	Principat Activitles
No.		of operation / Countryof Incorporation
1	Jindal Saw Employees Group Gratulty Scheme	Indla	Employeegratuity trust

S.No,	ofNameRelatives	Relationship
1	Ms,SavitriJindalDevi	ofMr.MotherPrithaviRa] Jindal
2.	Mr.RatanJindal	Brother of Mr. Prithav! Ra] Jindal
3.	Mr. Sajjan Jindal	BrotherofMr.Prithavi Raj JIndal
4	Mr. NaveenJindal	Brother of Mr. Prithavi Raj Jindal
5	Ms. Arti Jindal	Wife of Mr,Prithavi Raj Jindal
6	Mr. Indresh Batra	Husband ofMs.Sminu Jindal
7.	Ms, MadhulikaJain	Wife of Mr. Sunil K.Jaln
8	Ms. Sangita Mantri	Wife of Mr. Narender Mantrl
9	Mr. Mukesh Chandra Sinha	BrotherofDinesh Chandra Sinha
10	Mr. Randhir Singh Chaudhary	Brother of Hawa Singh Chaudhary
11.	~Mr. Vinay Chaudhary	Son of Hawa Singh Chaudhary
12	Ms. Bimla Chaudhary	Wife of Hawa Singh Chaudhary

5S. Associate

S.	Nameofthe entity	Principal place	PrincipalActivities	%Shareholding / Voting Power
No.		of operation / Country		As at	As at
		of Incorporation		March 31,2021	March 31, 2020
1	Jindal Fittings Limited	India	Ductile Iron Attings manufacturing	36%	36%
	6. Joint Ventures			%
S.	Nameofthe entity	Principal place	Principal Activities	Shareholding / Voting Power
No,		of operation / Country		Asat	As at
		of Incorporation		March 31,2021	March 31,2020
1.	Jindal MMGLLC	USA	Call Centre and advisory	50.00%	50,00%

S.No.	Nameofthe entity	Principal placeof operation / Countryof Incorporation	Principat Activitles
1	Jindal Saw Employees Group Gratulty Scheme	Indla	Employeegratuity trust
2	JITF Waterways Limited Employee group gratuitytrust	India	Employee gratulty trust
3	IUP Jinda) Metal & Alloys Limlted Employee GroupGratulty Scheme	Indla	Employee gratulty trust
4	jITF Shipyards Limited Employee Group Gratultytrust	Indla	Employee gratulty trust
5	Jindal ITF Limlted Employee Group GratultyAssurance Scheme	Indla	Employeegratulty trust
6	Jindal Saw Employee Welfare Trust	India	Post employmentbenefit plan

Jindal SAW Limited

Key Management Personnel Compensation: (lakhs) Particulars Year ended Year ended March 31, 2021 March 31, 2020 Short-Term benefits * 1,917.14 2,012.72 Post-Employmentbenefits . - - Defined contribution plan $ # 181.15 154.72 - Defined benefit plan # - - Otherlong-term benefits Share-based payment - - Dividend paid 3.04 2.59 Total 2,101,33 2,170.03 (lakhs) Name Year ended Year ended March 31, 2021 March 31, 2020 Ms. SminuJindal 262.05 277.44 Mr. Neeraj Kumar 672.79 731.24 Mr. O. P. Sharma 225.59 222.39 Dr, Dharmendra Gupta 256.89 232.52 Others 684.01 706.44 2,101.33 2,170.03

* Including exgratia, sitting fee, commission and value of perquisites where value cannot determined, the valuation as perincometax being considered.

The Hability for gratuity and leave encashmentare provided on actuarial basis for the Company as a whole. Accordingly amounts accrued pertaining to key managerial personnelare not included above.

$ including PF, leave encashmentpaid and any other benefit. {*

Jindal Saw Limited Notes to Consolidated Financial Statements

Jindal SawLimitedNotes to Consolidated Financial Statements—				(lakhs)
Particulars		Associate/Joint ventures		Key ManagementPersonnel
				(KMP), their relatives andEnterprises over which KMPand their relatives having
	H2 2020-21	Year endedMarch 31, 2021	H2 2020-21	significant InfluenceYear endedMarch 31, 2021
TransactionsSale of goods/servicesJindal Stainless (Hisar) Limited		-	1,471.68	2,164.29
Jindal Fittings LimitedJindal Steel &Power LimitedJSW Steel LimitedJindal Industries Private Limited	56.23:	130.63-	:95.694,087.9473.13	:116.066,288.5378.64
JindalRall Infrastructure Lim!tedJindal Tubular USA, LLC)WIL Infra Limited			0.4682.8521,300.18	0.5482.8531,132.88
Jindal Urban Waste Management (Guntur) LimitedJindal Saw Italla S.P.A.JITF UrbanInfrastructure Limited			0.075,255.391,188.58	0.078,013.441,615.60
JITF Urban Waste ManagementLimitedJSW Energy LimitedJindal MMGLLC	-148.72	:267.61	-:	--
Jindal Urban Waste Management(Visakhapatnam) LimitedJITF WaterInfrastructure LimitedJindal Pipe USAInc.	--	+	28.2324.0111,098.31	57.62105.1211,286.91
Bhu} Polymers Private LimitedHexa Tradex LimitedJindal Pipe Industrles	-		2,577.820.0919.67	2,577.820.0919,67
JSW Projects LimitedTimarpur okhla waste management companyPurchase of RawMaterials/Consumables/Services		-	10.541.28	10.541.28
Jindal Industrles Private LimitedJindal Stainless (Hisar) LimitedJindal Fittings Limited	:74.56	>75.41	96,6216,114.73	123.8521,435.99-
Jindal Stainless LimitedJindal Steel & Power LimitedJindal SystemsPrivate Limited	:		9,537.1170,698.42146.71	12,112.1086,363.80299.75
JSW PowerTrading CompanylimitedJSW Steel Coated Products LimitedJSW Steel Limited			:66.9573,421.75	105.7679,171,13,253.77
Quality Foils (India) Private LimitedQuality Stainless Private LimitedJITF Commodity Tradex Limited		:	:11,175.55	-16,192.06
JSL Lifestyle LimitedMaa Bhagwati TravelsMs. Madhullka Jain	-:	:	27.992.354.48	31.254.708.96
Ms.Sangita MantriJindal Tubular USA, LLCJindal PowerLimited	-	hy	4.48:18.99	8.96-43.79
Bhuj Polymers Private LimltedHexa Tradex L!mitedJITF UrbanInfrastructure Limited	-:-	-	3,278.990.775,217.71	3,445.320.775,217.71
Shallmar Palnts limitedJITF Urban Infrastructure Services LimitedJindal SawItalia S.P.A.	--	-	5.1510,684.903.57	5.5810,684.903.57
PurchaseofCapital3ItemsJindal Industries Private LimitedJindalSteel &Power Limited	-		47.1447147	47.14705.04
Jindal SystemsPrivate LimitedJSW Steel Coated Products Limlted			34.08212.73	235.48295.75
JSW Steel LimitedJindal Fittings LimitedJindal SawItalla S.P.A.		:-:	35,58°217.75	103.43*217.75
Bhu) Polymers Private Limited4Contribution towardsgratuity fundJindal Saw Employees Group Gratulty Scheme	-	:	29.60-	29.601449.42
IUP Jindal Metals &Alloys Limited Employee Group Gratuity SchemeDividend Paid5Four Seasons Investments Limited	:	:	75,03-	75,03870.61
Gagan Trading company LimitedMr. Indresh BatraMr. NaveenJindal	->-	--	:--	4.2015.004,37
Mr.Ratan JindalMr.Sajjan JindalMs.Arti Jindal	--	:	-0.01°	1.520.0181.20
Ms.Savitrl Devi JIndalMs. Shradha Jatia	--	--	:1.50-	2.081,501,071.00
NalwaSonsInvestments Limited

Jindal Saw Limited Notes to Consolidated Financia) en Statements

S.	Jindal SawenLimited—Notes to Consolidated Financia)Statements—=Particulars		Assoclate/	Key ManagementPersonnel	(lakhs)
No.S.		H2 2020-21	Joint ventures	(KMP),thelr relatives andEnterprises over which KMPand thelr relatives having
No,			Year ended	significant influenceH2 2020-21	Year ended
	OP] Trading Private LimitedP. R. Jindal HUF		March 31, 2021		March31,2021155.490.43
	R. K. Jindal &sons HUFS. K. Jindal &sons HUFVirtuous Tradecorp Private LimitedSiddeshwarl Tradex Private Limited (Pursuant to scheme of Merger)Divino Multiventures Private Limited				1,630.4358.33746.99106.91
	Estrela Investments CompanyLimitedMr. Vinay ChaudharyMs. Blmla ChaudharyNacho Investments LimitedSigmatech Inc.				37.550.010.0436.50602.40
	Naveen Jindal HUFTemplar Investments LimitedJSL LimitedMendeza Holdings Limited			-=	0.1337.1341.4236.65
	Amtrex Trading CompanyPrivate LimitedMr. Abhyuday JindalMs, DeepikaJindalSystran Multlventures Private LimitedMs.UrviJindal	:--	-	0.07°::	0.1270.0731.494.090.60
67	Remuneration PaidMr. Mukesh Chandra SinhaMr, Randhir Singh ChaudharyExpensesIncurred by others and reimbursed		:-	11.725.74	20.949.61
	Blr Plantation Private LimitedJindal Stainless LimitedJindal SystemsPrivate LimitedJSW Steel LimitedRohit Tower Bullding Limited	--	--:	34.702.954.5145.15	1.9488.303.279.9655.40
	Jindal Fittings LimitedJindal Tubular USA, LLCJindal Saw Employee Welfare SocietyMr. Narendra Mantrl	17.07"	17.07-	-6.350.04	6.350,04
8	Bhuj PolymersPrivate LimitedExpenses Incurred and recoveredHexa Securitles and Finance Company LimitedHexa Tradex LimitedJindal Fittings Limited	1,985.17	2,033.30	6.861,9010.50:	6,863.7921.00-
	JSW Steel LimitedJIndal Steel &Power LimitedJindal SystemsPrivate LimitedRohit TowerBuilding Limited	-	---	--0.89:	0.246.741.91-
	JITF UrbanInfrastructure LimitedJindal Rall Infrastructure LimitedJindal Tubular USA, LLCJWIL Infra Limited	---	:-	1,571311,202.817.64	6.743.701,202.8123.72
9	Bhuj PolymersPrivate LimitedJindal Pipe USAInc.Siddeshwar! Tradex Private Limited (Pursuant to scheme of Merger)Interest expenseJSW Steel Limited	-	-	0.654,920.849.372,313.05	1.484,920.8418,744,445.71
	Quallty Foils (Indla) Private LimitedJindal Stainless LimitedAnbeeco Investment LimltedJIndal Stainless (Hisar) Limited	::-	---	:2.412.7074.31	:2.4110.3374,31
	Siddeshwarl Tradex Private Limited (Pursuant to scheme of Merger)10 Interest IncomeJindalRail Infrastructure LimitedJITF UrbanInfrastructure Limited	:-	-	4.8042.24211.77	28.8684.27424.16
	JITF Urban Infrastructure Services LimitedJindal SawItalla S.P.A.Jindal Tubular USA, LLCJindal Stainless (Hisar) Limited	--	7	1,267.3073.24:2.35	2,541.56142.51:4.71
	JITF Urban Waste Management(BhatInda) LimitedJITF Urban Waste Management(Jalandhar) LimitedJITF Commodity Tradex LimitedJindal Stainless LimitedSlddeshwarlTradex Private Limited (Pursuant to schemeofMerger)	::-	::-	6.49307.91:2,978.35	13,021,010.81<5,807.57
	Jindal Pipe USAInc,11 Issue of shares/debentures/ConversionNon Cumulative Compulsorily convertible Preference share (CCPS)ofJindalQuality Tubular Limited Issued/converslon to Siddeshwari Tradex PrivateLimited (Pursuant to schemeofMerger)			358.70	358.70

Jindal Saw Limited Notes to Consolidated Financia] Statements

	Jindal SawLimited
NotesS.No.	to Consolidated Financia] StatementsParticulars	ee	Associate/Joint ventures	ahs)Key ManagementPersonnel(KMP),thelr relatives and
Ss.		H2 2020-21	Year ended	Enterprises over which KMPand theirrelatives havingsignificant InfluenceH2 2020-21	Year ended
No.	12 Loan glven during the year		March 31, 2021		March 31, 2021
	Jindal MMGLLCJITF Urban Infrastructure Services LimitedJITF Urban Waste Management (Bhatlnda) LimltedJITF Urban Waste Management(Jalandhar) Limited		-
	JITF Urban Infrastructure LimitedJindal Rail Infrastructure LimitedSiddeshwari Tradex Private Limited (Pursuant to schemeofMerger)			80.0080.00:	80.0080.002,000.00
13	Loan recovered during the yearJITF Urban Infrastructure Services LimitedMr, Narendra MantriJindal Rail Infrastructure Limited			-34,5080,00	-34.5080.00
	Siddeshwari Tradex Private Limited (Pursuant to scheme of Merger)14 Loan repald during the yearAnbeecoInvestmentLimited			2,256.28	2,256.28-
	15 Loan taken during the yearSiddeshwari Tradex Private Limited (Pursuant to scheme ofMerger)16 Rent expenseBir Plantation Private Limited	-	:	1,170.003.54	1,170.007.08
	JSW Steel LimitedRohit TowerBuilding LimitedMr.Prithavi RajJindal			0.0315.00:	0.0730.001.50
	17 Rent IncomeAbhinandan Investments LimitedHexa Tradex LimitedJindal Equipment Leasing and Consultancy Services Limited		->	0.070.090.07	0.140.280.14
	MansaroverInvestments LimitedNalwaInvestmentLimitedStalnless Investments LimitedBrahmputra Capital and Financial Company Limited	:	--	0.070.070.070.07	0.140.140.140.14
	Ever Plus Securities &Flnance LimitedGoswamis Credit &Investment LimitedRenuka Financial Services Limited		-	0.070.070.07	0.140.140.14
	JITF Infralogistics Llmited18 Sale of capital ItemsJindal Tubular USA, LLC19 Donation made durlng the year			0.14	0.14
	Ms, Sminu Jindal Charltable Trust20 Guarantee Commission IncomeJindal SawItalla S.P.A.			45.254.86	45.2514.09
	21 Advancereceived during the yearJindal Stainless (Hlsar) LimitedJSW Stee! LimitedJindal Stee] &Power Limited	--	-<	27,31>	57.30=1,69
	Jindal Pipe USA Inc.22 Advance given during the yearJITF Commodity Tradex LimltedJSL Lifestyle Limited		-	360.12	360,12:
	JSW PowerTrading Company LimitedJSW Steel LimltedJSW Steel Coated Products Limited				:
	Jindal Steel &Power Limited23 Advance repald during the yearHexa Tradex LImited24 Security deposit given		:	:
	Siddeshwari Tradex Private Limited (Pursuant to scheme of Merger)Rohit TowerBuilding Limlted25 Security deposit recovered during the year	--	-	1,408.00282.00	8,328.00282.00
	Siddeshwari Tradex Private Limited (Pursuant to scheme of Merger)26 RepaymentofLease ObligationsJindal Fittings Limited27 Provision for investment/share application money/loan	-1,220.12	:2,481.54	14,753.002	16,653.00-
B_	Jindal Saw Italia S.P.A.Outstanding balances	-	=
1	Advances RecoverableJindal Stainless LimitedJindal Steel &Power LimitedJSW Steel Coated Products Limited)SW Steel Limited	-:	:*:	62.181,242.0790.63254.45	62.181,242.0790.63254.45

Jindal Saw Limited Notes to Consolidated Financial Statements

Jindal SawLimitedNotes to Consolidated Financial Statements			_	¢ lakhs}
ParticularsS.No.		Associate/Joint ventures	Key ManagementPersonnel(KMP), their relatives andEnterprises over which KMPand their relatives havingsignificant Influence
S.No.	H2 2020-21	Year endedMarch 31, 2021	H2 2020-21	Year endedMarch 31, 2021
Hexa Securities and Finance CompanyLimitedJindal Tubular USA, LLCJSW PowerTrading CompanyLimitedJSL Lifestyle Limited		:	6.682.24	6.682.24
Siddeshwarl Tradex Private Limlted (Pursuant to scheme of Merger)Hexa Tradex LimitedJindal Stainless (Hisar) LimitedJITF Commodity Tradex Limited	--	::	:°57.30	57.30
Mr. Dinesh Chandra SinhaMr. Narendra MantriMr. Neeraj Kumar	-	-	'0.031.070.46	0.031.070.46
JITF Urban Infrastructure Services LimitedJindal Industries Private LimltedCorporate Guaranteesoutstanding #2Jindal Rail Infrastructure Limited	-	-	1.47	1.473,687.28
Jindal SawItalia S.P.A.JITF Urban Waste Management(Bhatinda) LimitedTilmarpur- Okhla Waste Management CompanyPrivate Limited# Guarantees amountdisclosedtothe extent of outstanding loan amount.	::-	-:-	3,687.281,159.41235.86	1,159.41235.86
Loan payable3Sathi International FZEInternationalInvestments Limited FZCAnbeeco Investment Limited	-	:-	55,513.451,935.53	55,513.451,935.53
SlddeshwarlTradex Private Limited (Pursuant to schemeofMerger)4Loans recoverableJindal Rail Infrastructure LimltedJITF Urban Infrastructure Limlted	-:	--	1,170.00823.074,237.81	1,170.00823.074,237.81
JITF UrbanInfrastructure Services LimitedJindalSaw Italia S.P.A.Jindal MMG LLCJITF Urban Waste Management(Bhatlnda) Limited	-:409.42:	:409.42	25,370.394,360.4646.26	25,370.394,360.4646.26
JITF Urban Waste Management(Jalandhar) LimitedMr. Narendra MantrlSiddeshwarl Tradex Private Limited (Pursuant to schemeofMerger)5SPayables	,	,:	127.8131.00538.03	127,8131.00538.03
JindalFittings LimitedJSW Steel Coated Products LimitedJindalIndustries Private Limited	89.70---	89.70--	:0.211.40681.83	:0.211.40681.83
Jindal Stainless (Hisar) LimltedJindalStainless LimitedJindal Steel & Power LimitedJindal SystemsPrivate Limited	:-	::	13.8262.8624.32	13.8262.8624.32
JSW Steel LimitedMaa BhagwatiTravelsRohit Tower Bullding LimitedJindal Saw Italia S.P.A.	---	:--	2,208.980.397.2430.73	2,208.980.397.2430.73
Mr. Abhiram TayalMr.Girish SharmaMr. Ravinder Nath LeekhaBir Plantation Private Limited	-::-	----	1.852.131.850.09	1.852.131,850.09
Dr. Raj Kamal AgarwalMr.Ajit Kumar HazarikaJindal PowerLimited	----	:---	3.051.8514.451.85	3.051.8514.451.85
Dr. Vinita JhaJinda! Tubular USA, LLCJITF Urban Infrastructure Services LimltedMr. Sanjeev Shankar	-:-	---	4.392.130.06	4,39:2.130.06
Mr. Sunil KumarJalnJindal Pipe USAInc.JSW Projects LimitedBhu] Polymers Private Limited	-::--	-:--	354.9213,1497.570.12	354.9213.1497.570.12
Hexa Tradex LimitedJindal SAW Employee Welfare SocletyShalimarPalnts Limited6Receivables	-	-"	0.471.16	0.471.162,946.21
Jindal SawItalia S.P.A.Jindal Industries Private LimitedJindal Stainless (Hisar) LimitedJindal Steel & Power Limited	---	----	2,946.2113.37133,9649.22	13.37133.9649,22
Quallty Stainless Private LimitedJSW Steel LimitedJindal Systems Private LimltedJindal Rail Infrastructure Limited	----	----	-243.241.563,39	-243.241,563.39
JInda] Urban Waste Management(Guntur) LimitedJWIL Infra Limited	--	::	23.7711,455.68	23,7711,455.68

Jindal Saw Limited Notes to Consolidated Financial Statements

	Jindal SawLimitedNotes to Consolidated Financial Statements				( lakhs)
S.No.	Particulars		Assoclate/Joint ventures	Key ManagementPersonnel(KMP), thelr relatives andEnterprises over which KMP
s.No.				significant influence	and thelr relatives having
		H2 2020-21	Year endedMarch 31, 2021	H2 2020-21	Year endedMarch 31, 2021
	JWIL Infra Limited (Escrow A/C)Jindal Tubular USA, LLC	"		386.64141.10	366.64141.10
	JITF Urban Infrastructure LimitedJITF Urban Waste ManagementLimitedMansaroverInvestments Limited		-	1,001.05°	1,001.05-
	Rohit TowerBullding LimitedJindal MMGLLC	:76.38	:76.38:	-9,850.32	:9,850.32
	JindalPipe USAInc.]Indal Urban Waste Management(Visakhapatnam) LimitedJITF WaterInfrastructure Limited	--	:	23.73105.12	23.73105.12
	Bhu} PolymersPrivate LimltedJITF Infralogistics LimitedJSW Projects Limited	-	::	1,398.380.010.02	1,398,380.010.02
7	JindalStainless LimitedSecurity Deposit PayableJindal Industries Private Limlted	:	,	0.039.32	0.039.32
8	Jindal Steel &Power LimitedSecurity Deposit ReceivableBir Plantation Private Limited	:	-	2,941.00100.00	2,941.00100.00
	JSW Steel LimltedBhuj PolymersPrivate Limited	:	:	500.00::	500.00->
	Jindal Stainless (Hisar) LimitedJindalStainless LimitedJSW PowerTrading CompanyLimited	:-	::	850.004.63	850.004.63
9	schemeofMerger)Siddeshwarl Tradex Private Limited (Pursuant toRohit TowerBuilding LimitedInterest PayableSiddeshwar! Tradex Private Limited (Pursuant to schemeofMerger)	--	--	44,331.48282.000.37	44,331.48282.000.37

Termsand conditionsoftransactions with related parties

All related party transactlons entered during the year were In ordinary course of the business and are on arm length basis. All outstanding receivable balances are unsecured and repayable !n cash.