Larsen & Toubro Limited has received an order dated March 28, 2024 from the office of the Commissioner of Customs, Chennai_II (Import), demanding differential duty and interest along with redemption fine and penalty of INR 101.4 million for alleged incorrect HSN classification of certain goods imported by the Company. The Company would be filing an appeal against this order. Nature and details of the action(s) taken, initiated or order(s) passed; The disclosure is based on information received by the Company Secretary & Compliance Officer on April 8, 2024.

Details of the violation(s)/contravention(s) committed or alleged to be committed; Alleged incorrect HSN classification of wheel loaders imported and cleared by availing concessional duty benefit under `others' category instead of categorising it under specific entry for "Self-propelled Shovel- loaders". Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible: There is no material adverse impact envisaged on the financial, operations or other activities of the Company. The Company would be filing an appeal against this decision.