Motherson Yachiyo Automobile Pvt Ltd (MYAPL), an indirect wholly owned subsidiary of Samvardhana Motherson International Limited, has received an order imposing a penalty of ₹47,68,479 (Rupees Forty-Seven Lacs Sixty-Eight Thousand Four Hundred and Seventy-Nine only). The penalty was levied by the Joint Commissioner, Rajasthan, for Goods and Services Tax (GST) not discharged on Indian Salary for expatriates for the financial year 2021-22. MYAPL, which became a subsidiary of Samvardhana Motherson International Limited on March 26, 2024, as part of the acquisition of the Yachiyo group from Yachiyo Industry Co. Ltd. (Japan), stated that the penalty pertains to a period prior to its acquisition by the Company. The order was received on December 24, 2025. The company has indicated that there is no material impact on the financials or operations of MYAPL and/or the Company. MYAPL is evaluating the possibility of filing an appeal with the authority within the statutory timeline.