APL Apollo Tubes received a further reduced Goods and Services Tax (GST) demand order from the Deputy Commissioner (Appeals), Hosur, on August 21, 2026. The appellate authority set aside nearly the entire remaining liability, leaving a residual demand of just ₹15,41,590.

This order supersedes the previous report of a ₹1.02 lakh residual liability, which was based on an earlier stage of the appeal process. The new disclosure reveals that the total original demand across FY18-19 to FY21-22 was ₹51,44,54,266. Following various appeals and High Court remands, the final outstanding amount has been drastically reduced.

Revised Demand Breakdown

The appellate order substantially reduced the components of tax, penalty, and interest across multiple financial years. The details of the final revision are as follows:

Note: The table above aggregates the total figures across FY18-19 to FY21-22 as per the final appellate order dated August 21, 2026.

What the Numbers Show

The reduction highlights that the vast majority of the disputed amount was contested successfully. Of the total original demand of ₹51,44,54,266, ₹50,29,38,248 was set aside, representing over 97% of the initial liability. The remaining balance of ₹15,41,590 is negligible relative to the company’s scale of operations.

The appeal process involved multiple stages. Initially, the High Court set aside ₹50,96,18,740, leaving a remanded demand of ₹1,01,11,740. The subsequent appellate order on August 21, 2026, set aside an additional ₹85,70,150 from that remanded amount, resulting in the final residual liability.

Company Statement

APL Apollo Tubes stated that the revised order has no material impact on its financials, operations, or other activities. The company noted it is examining the order and will take appropriate future action regarding the residual amount.

APL Apollo Tubes filed its Business Responsibility and Sustainability Report (BRSR) for FY26 on August 21, 2026. The report details the structural steel tube manufacturer's consolidated environmental, social, and governance performance for the financial year ended March 31, 2026.

The filing discloses significant progress in decarbonisation efforts, with renewable electricity accounting for 58% of total consumption, up from 31% in FY25. This shift contributed to a 33% reduction in Scope 2 greenhouse gas emissions compared to the previous year.

Environmental Performance

APL Apollo reported total energy consumption of 20,73,209 GJ in FY26, an increase from 18,61,840 GJ in FY25. Despite the higher absolute energy use, energy intensity per rupee of turnover remained stable at 89.8 GJ/INR Cr, unchanged from the prior year.

Water stewardship metrics showed improved efficiency. Total water withdrawal fell to 6,77,627 kiloliters from 7,79,783 kiloliters in FY25. Water intensity per rupee of turnover decreased to 27.6 KL/INR Cr from 32.3 KL/INR Cr. The company reported total water discharge of 39,824 kiloliters, a sharp decline from 110,700 kiloliters in FY25, supported by Zero Liquid Discharge (ZLD) implementation at 63% of its manufacturing facilities.

Emissions and Waste

Scope 1 emissions rose to 63,347 tCO2e from 56,455 tCO2e in FY25. However, Scope 2 emissions dropped significantly to 83,186 tCO2e from 1,24,341 tCO2e. Total Scope 1 and Scope 2 emission intensity per rupee of turnover fell to 6.3 tCO2e/INR Cr from 8.7 tCO2e/INR Cr.

Total waste generated increased to 1,55,311.6 metric tonnes from 1,43,644.0 metric tonnes. Of this, 1,55,301.0 metric tonnes were recovered through recycling, reuse, or other recovery operations. Only 10.6 metric tonnes were disposed of, compared to 124 metric tonnes in FY25.

What the Numbers Show

The divergence between rising Scope 1 emissions and falling Scope 2 emissions highlights the impact of APL Apollo's renewable energy procurement strategy. While operational fuel consumption drove a 12% increase in direct emissions, the aggressive shift to renewable electricity—reaching 92% at the Hosur plant and 80% at ABPL—cut indirect emissions by nearly one-third. This suggests that while production volumes or process intensities may have increased Scope 1 output, the company successfully decoupled its overall carbon intensity from revenue growth through grid-mix improvements.

Social and Governance Metrics

The company employed 1,165 permanent employees and 5,102 workers as of March 31, 2026. Female representation remained low at 3% among employees and 1% among workers. The Lost Time Injury Frequency Rate (LTIFR) for workers stood at 1.96 per million person-hours, down from 10.8 in FY25. Employee LTIFR was recorded at 0.0.

Sustainability Actions Private Limited provided reasonable assurance on BRSR Core disclosures and limited assurance on non-core indicators for the report.