Pursuant to Regulation 30(2) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) read with Clause 30 of Para A of Part A of Schedule III of the LODR Regulations, read with SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023 the details of order of determination of tax, interest and penalty under sub-section (9) of section 73 of the CGST/WBGST Act, 2017, received by the CESC Limited from the Government of West Bengal, Office of the Special Commissioner, Bureau of Investigation. Name of the authority: Government of West Bengal, Office of the Special Commissioner, Deputy Commissioner of State Tax, Bureau of Investigation (South Bengal).

Date of receipt of direction or order, including any ad-interim or interim orders, or any other communication from the authority: April 8, 2024. Details of the violation(s)/contravention(s) committed or alleged to be committed: Order of determination of tax, interest and penalty under sub-section (9) of section 73 of the CGST/WBGST Act, 2017 has been issued by Government of West Bengal, Office of the Special Commissioner, Deputy Commissioner of State Tax Bureau of Investigation (South Bengal) for the FY-2018-19 aggregating to INR 149,515,978.00. Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: The Company will file an appeal in respect of the Order before the Appellate Authority disputing the demand raised under the said order.

Impact- As mentioned above.