Blue Star Limited has received orders From Additional Commissioner of Central Tax, Delhi on May 3, 2024, under Section 73 of Central Goods and Service Tax Act for Tax liability amounting to INR 44.1 million and a Penalty of INR 44,19,166 aggregating to a demand of INR 48.6 million. The said demand pertains to GST Audit conducted by GST Department, Delhi for the period 2018 - 2019. From Assistant Commissioner of State Tax, Andhra Pradesh on May 3, 2024, under Section 73 of Central Goods and Service Tax Act/Andhra Pradesh Goods and Service Tax Act for Tax liability amounting to INR 1,52,162, Interest of INR 1,12,032 and a Penalty of INR 15,216 aggregating to a demand of INR 2,79,410.

The said demand pertains to GST Audit conducted by GST Department, Andhra Pradesh for the period 2019 - 2020.