<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl xmlns:in-bse-fin="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin" xmlns:in-bse-fin-roles="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-roles" xmlns:in-bse-fin-ent="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin/in-bse-fin-ent" xmlns:in-bse-fin-type="http://www.bseindia.com/xbrl/fin/2020-03-31/in-bse-fin-types" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink">
<link:schemaRef xlink:type="simple" xlink:href="Ind-AS_entry_point_2020-03-31.xsd"/>
<xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period></xbrli:context>
<xbrli:context id="OneOperatingExpenses01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneOperatingExpenses02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:DetailsOfOtherExpensesAxis">in-bse-fin:OneOperatingExpenses02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentRevenue03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsAxis">in-bse-fin:OneReportableSegmentRevenue03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentResults03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentsFinanceCostsAxis">in-bse-fin:OneReportableSegmentResults03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentAssets03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentAssetsAxis">in-bse-fin:OneReportableSegmentAssets03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities01I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities01Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities02I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities02Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneReportableSegmentLiabilities03I"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-06-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-bse-fin:ReportableSegmentLiabilitiesAxis">in-bse-fin:OneReportableSegmentLiabilities03Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneItemsThatWillNotBeReclassifiedToProfitAndLoss01D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member</ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:context id="OneItemsThatWillNotBeReclassifiedToProfitAndLoss02D"><xbrli:entity><xbrli:identifier scheme="http://www.nseindia.com/NSESymbol">GODFRYPHLP</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-04-01</xbrli:startDate><xbrli:endDate>2023-06-30</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-bse-fin:ItemsThatWillNotBeReclassifiedToProfitAndLossAxis"><ItemsThatWillNotBeReclassifiedToProfitAndLossDomain>in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member</ItemsThatWillNotBeReclassifiedToProfitAndLossDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context>
<xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit>
<in-bse-fin:ScripCode contextRef="OneD">500163</in-bse-fin:ScripCode>
<in-bse-fin:Symbol contextRef="OneD">GODFRYPHLP</in-bse-fin:Symbol>
<in-bse-fin:MSEISymbol contextRef="OneD">NOTLISTED</in-bse-fin:MSEISymbol>
<in-bse-fin:NameOfTheCompany contextRef="OneD">Godfrey Phillips India Limited</in-bse-fin:NameOfTheCompany>
<in-bse-fin:ClassOfSecurity contextRef="OneD">Equity</in-bse-fin:ClassOfSecurity>
<in-bse-fin:DateOfStartOfFinancialYear contextRef="OneD">2023-04-01</in-bse-fin:DateOfStartOfFinancialYear>
<in-bse-fin:DateOfEndOfFinancialYear contextRef="OneD">2024-03-31</in-bse-fin:DateOfEndOfFinancialYear>
<in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved contextRef="OneD">2023-07-26</in-bse-fin:DateOfBoardMeetingWhenFinancialResultsWereApproved>
<in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange contextRef="OneD">2023-07-19</in-bse-fin:DateOnWhichPriorIntimationOfTheMeetingForConsideringFinancialResultsWasInformedToTheExchange>
<in-bse-fin:DescriptionOfPresentationCurrency contextRef="OneD">INR</in-bse-fin:DescriptionOfPresentationCurrency>
<in-bse-fin:LevelOfRoundingUsedInFinancialStatements contextRef="OneD">Lakhs</in-bse-fin:LevelOfRoundingUsedInFinancialStatements>
<in-bse-fin:ReportingQuarter contextRef="OneD">First quarter</in-bse-fin:ReportingQuarter>
<in-bse-fin:StartTimeOfBoardMeeting contextRef="OneD">16:30:00</in-bse-fin:StartTimeOfBoardMeeting>
<in-bse-fin:EndTimeOfBoardMeeting contextRef="OneD">17:20:00</in-bse-fin:EndTimeOfBoardMeeting>
<in-bse-fin:DateOfStartOfBoardMeeting contextRef="OneD">2023-07-26</in-bse-fin:DateOfStartOfBoardMeeting>
<in-bse-fin:DateOfEndOfBoardMeeting contextRef="OneD">2023-07-26</in-bse-fin:DateOfEndOfBoardMeeting>
<in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification contextRef="OneD">Not applicable</in-bse-fin:DeclarationOfUnmodifiedOpinionOrStatementOnImpactOfAuditQualification>
<in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment contextRef="OneD">Multi segment</in-bse-fin:IsCompanyReportingMultisegmentOrSingleSegment>
<in-bse-fin:DateOfStartOfReportingPeriod contextRef="OneD">2023-04-01</in-bse-fin:DateOfStartOfReportingPeriod>
<in-bse-fin:DateOfEndOfReportingPeriod contextRef="OneD">2023-06-30</in-bse-fin:DateOfEndOfReportingPeriod>
<in-bse-fin:WhetherResultsAreAuditedOrUnaudited contextRef="OneD">Unaudited</in-bse-fin:WhetherResultsAreAuditedOrUnaudited>
<in-bse-fin:NatureOfReportStandaloneConsolidated contextRef="OneD">Consolidated</in-bse-fin:NatureOfReportStandaloneConsolidated>
<in-bse-fin:RevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">12453900000.00</in-bse-fin:RevenueFromOperations>
<in-bse-fin:OtherIncome contextRef="OneD" unitRef="INR" decimals="-5">526900000.00</in-bse-fin:OtherIncome>
<in-bse-fin:Income contextRef="OneD" unitRef="INR" decimals="-5">12980800000.00</in-bse-fin:Income>
<in-bse-fin:CostOfMaterialsConsumed contextRef="OneD" unitRef="INR" decimals="-5">2129600000.00</in-bse-fin:CostOfMaterialsConsumed>
<in-bse-fin:PurchasesOfStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">3174400000.00</in-bse-fin:PurchasesOfStockInTrade>
<in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade contextRef="OneD" unitRef="INR" decimals="-5">229200000.00</in-bse-fin:ChangesInInventoriesOfFinishedGoodsWorkInProgressAndStockInTrade>
<in-bse-fin:EmployeeBenefitExpense contextRef="OneD" unitRef="INR" decimals="-5">792400000.00</in-bse-fin:EmployeeBenefitExpense>
<in-bse-fin:FinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">67500000.00</in-bse-fin:FinanceCosts>
<in-bse-fin:DepreciationDepletionAndAmortisationExpense contextRef="OneD" unitRef="INR" decimals="-5">367700000.00</in-bse-fin:DepreciationDepletionAndAmortisationExpense>
<in-bse-fin:OtherExpenses contextRef="OneD" unitRef="INR" decimals="-5">3599800000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:Expenses contextRef="OneD" unitRef="INR" decimals="-5">10360600000.00</in-bse-fin:Expenses>
<in-bse-fin:ProfitBeforeExceptionalItemsAndTax contextRef="OneD" unitRef="INR" decimals="-5">2620200000.00</in-bse-fin:ProfitBeforeExceptionalItemsAndTax>
<in-bse-fin:ExceptionalItemsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ExceptionalItemsBeforeTax>
<in-bse-fin:ProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">2620200000.00</in-bse-fin:ProfitBeforeTax>
<in-bse-fin:CurrentTax contextRef="OneD" unitRef="INR" decimals="-5">567700000.00</in-bse-fin:CurrentTax>
<in-bse-fin:DeferredTax contextRef="OneD" unitRef="INR" decimals="-5">-157200000.00</in-bse-fin:DeferredTax>
<in-bse-fin:TaxExpense contextRef="OneD" unitRef="INR" decimals="-5">410500000.00</in-bse-fin:TaxExpense>
<in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndTheRelatedDeferredTaxMovement>
<in-bse-fin:ProfitLossForPeriodFromContinuingOperations contextRef="OneD" unitRef="INR" decimals="-5">2209700000.00</in-bse-fin:ProfitLossForPeriodFromContinuingOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsBeforeTax>
<in-bse-fin:TaxExpenseOfDiscontinuedOperations contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:TaxExpenseOfDiscontinuedOperations>
<in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:ProfitLossFromDiscontinuedOperationsAfterTax>
<in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod contextRef="OneD" unitRef="INR" decimals="-5">334700000.00</in-bse-fin:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod>
<in-bse-fin:ProfitLossForPeriod contextRef="OneD" unitRef="INR" decimals="-5">2544400000.00</in-bse-fin:ProfitLossForPeriod>
<in-bse-fin:OtherComprehensiveIncomeNetOfTaxes contextRef="OneD" unitRef="INR" decimals="-5">-97900000.00</in-bse-fin:OtherComprehensiveIncomeNetOfTaxes>
<in-bse-fin:ComprehensiveIncomeForThePeriod contextRef="OneD" unitRef="INR" decimals="-5">2446500000.00</in-bse-fin:ComprehensiveIncomeForThePeriod>
<in-bse-fin:ProfitOrLossAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">2544500000.00</in-bse-fin:ProfitOrLossAttributableToOwnersOfParent>
<in-bse-fin:ProfitOrLossAttributableToNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">-100000.00</in-bse-fin:ProfitOrLossAttributableToNonControllingInterests>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent contextRef="OneD" unitRef="INR" decimals="-5">2446600000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParent>
<in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests contextRef="OneD" unitRef="INR" decimals="-5">-100000.00</in-bse-fin:ComprehensiveIncomeForThePeriodAttributableToOwnersOfParentNonControllingInterests>
<in-bse-fin:PaidUpValueOfEquityShareCapital contextRef="OneD" unitRef="INR" decimals="-5">104000000.00</in-bse-fin:PaidUpValueOfEquityShareCapital>
<in-bse-fin:FaceValueOfEquityShareCapital contextRef="OneD" unitRef="INRPerShare" decimals="INF">2</in-bse-fin:FaceValueOfEquityShareCapital>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">48.94</in-bse-fin:BasicEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">48.94</in-bse-fin:DilutedEarningsLossPerShareFromContinuingOperations>
<in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:BasicEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">0.00</in-bse-fin:DilutedEarningsLossPerShareFromDiscontinuedOperations>
<in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">48.94</in-bse-fin:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" unitRef="INRPerShare" decimals="INF">48.94</in-bse-fin:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations>
<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above results are as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended and have been taken on record by the Board of Directors at its meeting held on July 26, 2023 after being reviewed by the Audit Committee.      2. These financial results have been prepared in accordance with the requirements of Indian Accounting Standards (Ind AS) as prescribed under section 133 of Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended.      3. The Board of Directors of the Company at its meeting held on May 27, 2023 had recommended a dividend of Rs. 44 per equity share of Rs. 2 each for the financial year 2022-23 which will be paid after the declaration in the forthcoming annual general meeting.      4. The figures for the quarter ended March 31, 2023  are the balancing figures between the audited figures in respect of full financial year and the unaudited published year to date figures for the nine months ended December 31, 2022 , being the date of the end of the third quarter of the financial year, which were subjected to limited review.      5. The figures for the previous periods have been re-classified/re-grouped, wherever necessary, to correspond with the current period's classification/ disclosure.      Limited Review:      The Limited Review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended, has been completed and the related Report forwarded to the  Stock Exchanges. This Report does not have any impact on the above  Results and Notes  for the quarter ended June 30, 2023 which needs to be explained.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses01D">Excise duty</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses01D" unitRef="INR" decimals="-5">1989100000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">Other expenses</in-bse-fin:DescriptionOfOtherExpenses>
<in-bse-fin:OtherExpenses contextRef="OneOperatingExpenses02D" unitRef="INR" decimals="-5">1610700000.00</in-bse-fin:OtherExpenses>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue01D">Cigarettes, Tobacco and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue01D" unitRef="INR" decimals="-5">11289000000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue02D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue02D" unitRef="INR" decimals="-5">35400000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentRevenue03D">Retail and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentRevenue contextRef="OneReportableSegmentRevenue03D" unitRef="INR" decimals="-5">1129500000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenue contextRef="OneD" unitRef="INR" decimals="-5">12453900000.00</in-bse-fin:SegmentRevenue>
<in-bse-fin:SegmentRevenueFromOperations contextRef="OneD" unitRef="INR" decimals="-5">12453900000.00</in-bse-fin:SegmentRevenueFromOperations>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults01D">Cigarettes, Tobacco and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults01D" unitRef="INR" decimals="-5">2233400000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults02D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults02D" unitRef="INR" decimals="-5">33100000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentResults03D">Retail and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableSegmentResults03D" unitRef="INR" decimals="-5">-165300000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">2101200000.00</in-bse-fin:SegmentProfitLossBeforeTaxAndFinanceCosts>
<in-bse-fin:SegmentFinanceCosts contextRef="OneD" unitRef="INR" decimals="-5">1700000.00</in-bse-fin:SegmentFinanceCosts>
<in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" unitRef="INR" decimals="-5">-520700000.00</in-bse-fin:OtherUnallocableExpenditureNetOffUnAllocableIncome>
<in-bse-fin:SegmentProfitBeforeTax contextRef="OneD" unitRef="INR" decimals="-5">2620200000.00</in-bse-fin:SegmentProfitBeforeTax>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets01D">Cigarettes, Tobacco and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets01D" unitRef="INR" decimals="-5">21033000000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets02D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets02D" unitRef="INR" decimals="-5">3904000000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentAssets03D">Retail and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentAssets contextRef="OneReportableSegmentAssets03D" unitRef="INR" decimals="-5">2667200000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:SegmentAssets contextRef="OneD" unitRef="INR" decimals="-5">27604200000.00</in-bse-fin:SegmentAssets>
<in-bse-fin:UnAllocableAssets contextRef="OneI" unitRef="INR" decimals="-5">24945800000.00</in-bse-fin:UnAllocableAssets>
<in-bse-fin:NetSegmentAssets contextRef="OneI" unitRef="INR" decimals="-5">52550000000.00</in-bse-fin:NetSegmentAssets>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities01D">Cigarettes, Tobacco and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities01I" unitRef="INR" decimals="-5">10767600000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities02D">Others</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities02I" unitRef="INR" decimals="-5">2700000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:DescriptionOfReportableSegment contextRef="OneReportableSegmentLiabilities03D">Retail and related Products</in-bse-fin:DescriptionOfReportableSegment>
<in-bse-fin:SegmentLiabilities contextRef="OneReportableSegmentLiabilities03I" unitRef="INR" decimals="-5">2484100000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:SegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">13254400000.00</in-bse-fin:SegmentLiabilities>
<in-bse-fin:UnAllocableLiabilities contextRef="OneI" unitRef="INR" decimals="-5">1316600000.00</in-bse-fin:UnAllocableLiabilities>
<in-bse-fin:NetSegmentLiabilities contextRef="OneI" unitRef="INR" decimals="-5">14571000000.00</in-bse-fin:NetSegmentLiabilities>
<in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneItemsThatWillNotBeReclassifiedToProfitAndLoss01D">(Loss)/ Gain on remeasurements of the defined benefit/contribution plans</in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneItemsThatWillNotBeReclassifiedToProfitAndLoss01D" unitRef="INR" decimals="-5">-37100000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneItemsThatWillNotBeReclassifiedToProfitAndLoss02D">Changes in fair value of equity instruments through other comprehensive income</in-bse-fin:DescriptionOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneItemsThatWillNotBeReclassifiedToProfitAndLoss02D" unitRef="INR" decimals="-5">-91400000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss contextRef="OneD" unitRef="INR" decimals="-5">-128500000.00</in-bse-fin:AmountOfItemThatWillNotBeReclassifiedToProfitAndLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">-30600000.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillNotBeReclassifiedToProfitOrLoss>
<in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" unitRef="INR" decimals="-5">0.00</in-bse-fin:IncomeTaxRelatingToItmesThatWillBeReclassifiedToProfitOrLoss>
</xbrli:xbrl>