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Investor Presentaiton

Recap: 'Accounting' impact of GST on HUL results Net Excise Duty PRE GST Excise a cost; Turnover gross of excise POST GST Turnover is net of GST IMPACT POST GST Hindustan Unilever Limited With effect from 1st July'17 Net Input taxes Input tax credit availed partially. Balance accounted in costs Input taxes subsumed under GST and netted from turnover Costs lower as full input tax credit and full CENVAT in fiscal sites availed With effect from 1st Oct'17 Fiscal exemption/ refund Benefit of Indirect tax fiscal exemption and refund in excise duty cost Reported as Other Operating Income, consequent to the budgetary support scheme released in October'17 Reported Turnover: Lower Reported Turnover: Absolute EBITDA: EBITDA margin: EPS: No impact Higher No impact Absolute EBITDA: EBITDA margin: EPS: Lower No impact Higher No impact Reported Turnover: Absolute EBITDA: EBITDA margin: Lower No impact Higher EPS: No impact 7
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