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Non Independent DirectorChairperson related to Promoter1955-01-09falseActiveNA1980-02-042024-07-304011MrAkshat Seth******10039820Executive DirectorNot ApplicableCEO-MD1978-12-18falseActiveNA2023-02-111010MrDesh Deepak Khetrapal******02362633Non-Executive - Non Independent DirectorNot Applicable1955-07-05falseActiveNA2013-10-282025-07-312120MrsAmita Birla******00837718Non-Executive - Non Independent DirectorNot Applicable1956-12-07falseActiveNA2024-04-012000MrArvind Sahay******03218334Non-Executive - Independent DirectorNot Applicable1965-02-21falseActiveNA2019-02-082024-02-0878.213251MrSunil Ramakant Bhumralkar******00177658Non-Executive - Independent DirectorNot Applicable1959-04-24falseActiveNA2024-03-1818.135584MrsNidhi Jagat Killawala******05182060Non-Executive - Independent DirectorNot Applicable1989-10-05falseActiveNA2024-04-01182241MrJanat Ghanshyam Shah******01625535Non-Executive - Independent DirectorNot Applicable1958-09-22falseActiveNA2024-05-0716.241120truetruetruetruetrueAudit Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Audit Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2015-07-30Audit Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Audit Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Audit Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Nomination and remuneration committee03218334Arvind SahayNon-Executive - Independent DirectorChairperson2023-05-15Member w.e.f. May 15, 2023 and designated as Chairman w.e.f. March 28, 2024.Nomination and remuneration committee00118473Chandrakant BirlaNon-Executive - Non Independent DirectorMember2020-01-16Nomination and remuneration committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Nomination and remuneration committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorChairperson2024-04-01Member w.e.f. April 1, 2024 and designated as Chairman w.e.f. May 8, 2024.Stakeholders Relationship Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-02-08Stakeholders Relationship Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Stakeholders Relationship Committee10039820Akshat SethExecutive DirectorMember2024-03-28Risk Management Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorChairperson2024-03-19Risk Management Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2019-05-27Risk Management Committee03218334Arvind SahayNon-Executive - Independent DirectorMember2019-05-27Risk Management Committee05182060Nidhi Jagat KillawalaNon-Executive - Independent DirectorMember2024-04-01Risk Management Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Risk Management Committee10039820Akshat SethExecutive DirectorMember2023-02-11Risk Management Committee10576222Ajay Madhusudan KapadiaChief Financial OfficerMember2023-07-24Not ApplicableRisk Management Committee99999999Mukesh Kumar AgarwalHead-Internal AuditMember2024-11-08Not ApplicableCorporate Social Responsibility Committee00837718Amita BirlaNon-Executive - Non Independent DirectorChairperson2024-04-01Member w.e.f. April 1, 2024 and designated as Chairman w.e.f. May 8, 2024.Corporate Social Responsibility Committee02362633Desh Deepak KhetrapalNon-Executive - Non Independent DirectorMember2014-05-08Corporate Social Responsibility Committee00177658Sunil Ramakant BhumralkarNon-Executive - Independent DirectorMember2024-03-28Corporate Social Responsibility Committee01625535Janat Ghanshyam ShahNon-Executive - Independent DirectorMember2024-05-08Corporate Social Responsibility Committee10039820Akshat SethExecutive DirectorMember2024-03-282025-05-17true8732025-08-0478true884Audit Committee2025-05-17true5430Audit Committee2025-08-0478true5540Stakeholders Relationship Committee2025-05-17true4320Nomination and remuneration committee2025-05-17true4320Corporate Social Responsibility Committee2025-05-17true5420Risk Management Committee2025-05-17true6532truetruetruetrueYestruetruetrueNidhi BisariaCompany Secretary and Compliance OfficerYesYesYesYesYesYesYesYesNidhi BisariaCompany Secretary and Compliance OfficerfalseNidhi BisariaCompany Secretary and Compliance OfficerNew Delhi2025-10-2900000Chief Judicial Magistrate, FaridabadPenalty imposed under Section 92 of Factories Act, 1948.2025-07-10Penalty levied by Chief Judicial Magistrate, Faridabad in connection with non- compliance of the provisions of Factories Act, 1948.Rs. 10,000/-Sales Tax Officer-Goods and Services Tax DepartmentPenalty imposed under Section 129 of Central Goods and Services Tax Act.2025-08-06The Check-post Authority during vehicle check levied penalty of Rs. 1,33,578/- due to expired e-Way bill being presented by the transporter, against Company's material supplied from Andhra Pradesh to Telangana.No impact on financials, operation or other activities as the damages paid by the Company shall be recovered from the concerned transporter.Asst. Commissioner, CGST, Deoghar Division, Deoghar, Jharkhand (“Authority”)Penalty imposed under Section 74 and 122(2)(b) of Central Goods and Services Tax Act.2025-08-22The Assessing Authority has disallowed the Company’s claim of Input Tax Credit of Rs. 8,01,718/- on account of mismatch in credit claimed in GST Returns filed by the Company vs GST credit available in GSTR-2A report as per returns filed by the suppliers and levied a penalty of an equivalent amount. The Company has submitted a detailed reply alongwith workings during the adjudication process, which is under process.The amount of penalty levied is Rs. 8,01,718/-. However, the Company is in process of contesting the disallowances for which it has filed the rectification application u/s 161 of GST Act, 2017.Employees Provident Fund OrganisationA penalty levied towards delay in the remittance of the provident fund contribution. 2025-09-03Penalty of Rs. 79,207/- levied in connection with delay in the remittance of due provident fund contribution on account of non- linking of employee's AADHAR and UAN.No impact on financials or operations of the Company as the penalty paid by the Company shall be recovered from the concerned employee's salary.Asst. Commissioner, Madhavaram Circle, Chennai.2023-01-27With respect to the demand notice for an amount of Rs. 71.60 crore in HSN Classification code case, Appellate Authority confirmed the demand of Rs.71.60 crore by not considering the arguments made by the Company during the hearings. Aggrieved by the same, the Company challenged the appeal orders in High Court of Madras by filing Writ Petitions for the period from 2017-18 to 2022. The matter was heard by the Court in July 2025. With respect to the notice for an amount of Rs. 4.70 crore for balance period of FY 23 (Sep’22 – Mar’23), the Company submitted its reply to the Asst. Commissioner, Madhavaram Circle, Chennai and also attended personal hearing on 10.05.2024 and argued on the matter by submitting addl. grounds and awaiting orders in thisregard. Meanwhile, pursuant to the decisions taken in the 55th GST Council Meeting, the CBIC, vide Circular No. 247/25/2025-GST dated 14.02.2025, has clarified that AAC Blocks containing more than 50% Fly Ash shall be classified under HSN Code 6815 and shall attract GST at the rate of 12%. In light of the above clarification, Company has filed Miscellaneous Writ Petition (MWP) before Madras High Court and awaiting final order in this regard.With respect to the demand notice for an amount of Rs. 71.60 crore in HSN Classification code case, Appellate Authority confirmed the demand of Rs.71.60 crore by not considering the arguments made by the Company during the hearings. Aggrieved by the same, the Company challenged the appeal orders in High Court of Madras by filing Writ Petitions for the period from 2017-18 to 2022. The matter was heard by the Court in July 2025. With respect to the notice for an amount of Rs. 4.70 crore for balance period of FY 23 (Sep’22 – Mar’23), the Company submitted its reply to the Asst. Commissioner, Madhavaram Circle, Chennai and also attended personal hearing on 10.05.2024 and argued on the matter by submitting addl. grounds and awaiting orders in this regard. Meanwhile, pursuant to the decisions taken in the 55th GST Council Meeting, the CBIC, vide Circular No. 247/25/2025-GST dated 14.02.2025, has clarified that AAC Blocks containing more than 50% Fly Ash shall be classified under HSN Code 6815 and shall attract GST at the rate of 12%. In light of the above clarification, Company had filed Miscellaneous Writ Petition (MWP) before Madras High Court and received a favourable order dated July 14, 2025 with a direction to file the application for claiming refund of Rs. 2 crore, alongwith interest, which was paid under protest. Accordingly, the Company submitted the applications with the concerned GST Authorities for the refund of amount of Rs. 4.94 crore, (Rs. 2 crore paid under protest and appeal admission tax of Rs. 2.94 crore) alongwith interest of Rs. 86.53 lakh. In response to the said applications, the Company has received refund of Rs. 2.59 crore along with interest of Rs. 43.58 lakh during the month of September 2025. Further, the refund of balance amount of Rs. 2.35 crore along with interest of Rs. 42.95 lakh is expected to be received in the month of October 2025.Office of the Joint Commissioner of State Tax, Patna Special Circle2024-08-17The Company received an order from the Office of the Joint Commissioner of State Tax, Patna Special Circle under Section 73(9) of the BGST/CGST Act 2017, read with Section 20 of the IGST Act 2017 with a demand of Rs.685.93 lakhs. This order pertains to disallowance of claim of Input Tax Credit and suppression of purchase turnover arrived on assumption basis and levied tax liability at 18% on above issues specific to the state of Bihar for the financial year2019-20. The tax liability is calculated by enhancing the taxable turnover and disallowance of claim of GST Credit for the said year. Following the receipt of the assessment order, the Company filed an appeal before Addl. Commissioner (Appeals), Patna on 15.11.2024 by depositing Rs. 36.78 lakh and attended hearings held in this regard. The Company further submitted additional grounds along with relevant supporting information to strengthen its contention. Pursuant to the said appeal, the Company received the Appellate order on May 21, 2025 wherein the appellate authority partially reduced the tax demand but rejected the Company’s position and confirmed the suppression of purchase turnover (which was arrived at on the assumption basis) along with other disallowances. Vide said order dated May 21, 2025, the demand has been reduced to Rs. 672.56 lakh (Tax: Rs. 360.62 lakh plus Rs. 275.87 lakh interest and Rs. 36.06 lakh penalty) from Rs. 698.93 Lakh (Tax: Rs. 367.79 lakh plus Rs. 281.36 lakh interest and Rs. 36.78 lakh penalty). Aggrieved by the Appellate order dated on May 21, 2025, the Company has decided to challenge the said Appeal Order before GST Appellate Tribunal (which is under formation) by making payment of additional 10%-20% of tax portion to obtain Stay till the filing of 2nd stage of appeal.There is no update in the matter.Directorate General of Goods and Services Tax Intelligence (DGGI), Headquarters, Delhi2024-09-12Director General of Goods and Service Tax Intelligence (‘DGGI’), as part of industry-wide search, carried out search at 2 plants and the registered office of the Company. There has been an on-going interpretation issue for classification of ‘AAC Fly-Ash Blocks’ under HSN Code 6815 (12 % GST) vs. 6810 (18 % GST). After the search, the Company officials represented the matter before the GST authorities, and GST authorities recorded Company’s submission. Based on the information available from public sources, the issue of classification of Autoclaved Aerated Concrete (AAC) Blocks containing more than 50% Fly Ash was discussed during the 55th GST Council meeting held on 21.12.2024. Following the meeting, the GST Council issued a press release stating that AAC Blocks with more than 50% Fly Ash content will fall under HSN 6815 and therefore, will attract a 12% GST. Subsequent to clarification issued by GST Council on 14.02.2025 and in response to the summons dated 09.04.2025, the Company submitted data covering the past six years. Upon review, the DGGI recommended certain modifications to the submitted information. The Company further submitted the information on 23.05.2025, 30.05.2025 and 29.06.2025 and awaiting response from the DGGI.Directorate General of Goods and Services Tax Intelligence (DGGI), as part of an industry-wide exercise, conducted searches in September 2024 at two plants and at the Company’s registered office. At the time, there was an ongoing interpretational issue regarding the classification of AAC fly-ash blocks under HSN 6815 (12% GST) versus HSN 6810 (18% GST). Following the searches, Company officials appeared before the DGGI, and the authorities recorded the Company’s submissions. The issue of classifying Autoclaved Aerated Concrete (AAC) blocks containing more than 50% fly ash was discussed at the 55th GST Council meeting on 21 December 2024. After the meeting, the GST Council issued a press release stating that AAC blocks with more than 50% fly-ash content fall under HSN 6815 and therefore attract 12% GST. Subsequent to the Council’s clarification on 14 February 2025, and in response to summons dated 9 April 2025, the Company submitted six years data of all five manufacturing plants to the DGGI. After verifying the data, the DGGI issued a Closure Letter on 29 September 2025 confirming that the classification adopted by the Company is accepted in line with the statutory requirements, and that the investigation on this issue is concluded. The matter is therefore closed.00000000000000000000000000000000All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company.trueDuring the half year ended September 30, 2025, no loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) have been given directly or indirectly by the listed entity to the promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them.Ajay KapadiaCFOHyderabad2025-10-29