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UltraTech Cement Limited has received a partial demand order from the Additional Commissioner, CGST & Central Excise, Ujjain, concerning alleged non-payment of GST on Rural Infrastructure and Road Development Tax. The total tax demand amounts to ₹98,86,003 along with interest and penalty, leading to an estimated financial impact of ₹1,03,72,037. The company is currently reviewing the order and determining its next steps. This development warrants close observation, as it could have implications for financial performance and operational strategies in the near term.