Maharashtra Excise — Complete Reference

Maharashtra Excise is the regulatory regime that governs the manufacture, possession, transport, sale, and consumption of intoxicants — country liquor, foreign liquor, beer, wine, molasses, denatured spirit and rectified spirit — within the State of Maharashtra. The regime is administered by the State Excise Department (headed by the Commissioner of State Excise, with District Collectors acting as licensing authorities at the district level) under the Bombay Prohibition Act, 1949 and its subordinate Rules.

This page is the topic hub for everything MyExcise publishes on Maharashtra Excise law. It links to the parent Act, every active subordinate Rule, the licence framework, the current excise duty structure, and the full Excise Manual.

The Primary Legislation

Maharashtra Excise law is a parent statute (the Bombay Prohibition Act, 1949) with roughly a dozen subordinate Rules that derive their rule-making authority from sections 139 to 143 of the Act. The MyExcise digital edition presents the Act and every active Rule as a single searchable corpus, with amendment history preserved for each provision.

The Licence Framework

Maharashtra Excise licences fall into four main families, each with its own fee schedule, licensing authority, and renewal cycle. Since the Government Order of 21.09.2019, the District Collector is the licensing authority for most retail and restaurant/bar licences; wholesale and manufacturing licences remain with the Commissioner of State Excise.

Foreign Liquor (IMFL) Licences

Country Liquor Licences

Beer, Wine & Craft Beer

Excise Duty Structure

Excise duty in Maharashtra is levied under section 105 and section 139 of the Bombay Prohibition Act, 1949. Rates are set by Government Resolutions published in the Maharashtra Government Gazette and are typically revised each financial year in the State Budget.

Broad structure (current rates — always verify against the latest GR):

• IMFL (Indian-Made Foreign Liquor) — percentage of manufacturing cost plus a per-bulk-litre floor, plus VAT.
• Country Liquor — flat per-bulk-litre rate, MRP regulated under MCLR Rule 5.
• Beer — percentage of manufacturing cost or a per-bulk-litre floor (whichever is higher), with distinct rates for mild beer (<5% v/v) and fermented beer (>5% v/v), plus 40% VAT.
• Craft Beer — flat ₹60/bulk-litre, with the MRP condition MC × 4 + VAT.
• Wine — concessional rates for domestic grape wine.

Key Resources