SRF Ltd. — Regulatory Filings 2025

Dec 30, 2025

The Corporate Relationship Department, National Stock Exchange of India Limited BSE Limited “Exchange Plaza” 1[st] Floor, New Trading Ring Rotunda Building, P.J. Bandra-Kurla Complex Towers Bandra (E) Dalal Street, Mumbai 400 051 Mumbai 400 001 Scrip Code- 503806 Scrip Code-SRF

SRF/SEC/BSE/NSE

30.12.2025

Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir,

This disclosure is being made pursuant to the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 (“LODR”).

Disclosures under Schedule III, Part-A, Para A (Clause 20) of LODR is given below:

1	Name of the authority	Joint Commissioner, CGST Commissionerate, Dehradun
2	Nature and details of the action(s) taken or order(s) passed	Demand for ITC reversal on (a) exempted supply and (b) non filing of return by supplier. The Authority has demanded reversal of ITC of Rs. 15.76 Crores (Approx.) alongwith applicable interest. In addition, penalty equivalent to the tax has also been imposed on the Company.
3	Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority	29thDecember 2025 at 07.16 PM
4	Details of the violation(s)/contravention(s) committed or alleged to be committed;	The company undertook slump sale of a business unit which was reported as an exempted supply. Tax authorities had taken a view that reversal of ITC is required in proportion to such exempted supply. Further the authorities had also demanded reversal of ITC for non compliance by the supplier as stated in point no. (2)
5	Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible.	Based on legal advice, the management is confident that the demand is not legally tenable and the same would be contested before the appropriate legal forums.

Kindly take this intimation on record.

Thanking you,

Yours faithfully, For SRF Limited RAJAT Digitally signed by RAJAT LAKHAN LAKHANPAL Date: 2025.12.30 PAL 15:32:42 +05'30'

Rajat Lakhanpal

Sr. Vice President (Corporate Compliance) & Company Secretary