MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

Document Type: Notification – Fee Schedule Revision

Reference Number: BPA 112023/2023-2024/01/VII

Issued By: Commissioner of State Excise, Maharashtra State, Mumbai

Effective Date: 28th March, 2023 (Financial Year 2023-2024)

Summary: This is an official re-notification of revised licence fee rates for the Financial Year 2023-2024 under the Maharashtra Prohibition Act, 1949, issued under the authority of Rule 4(a) of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licence) Rules, 1996. The notification revises fees for all major liquor license categories including distilleries (spirit, wine, beer), country liquor manufacturing and wholesale, retail licenses, foreign liquor vendors, hotels, restaurants, clubs, and temporary permits. The fee structure is based on production capacity (in Bulk Litres or cases) and population brackets for retail licenses. These rates apply to all new grants and renewals from FY 2023-2024 onwards, except for licenses renewed for five-year periods prior to this year.

KEY PROVISIONS:

Scope and Authority:

• Issued under clause (a) of Rule 4 of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licence) Rules, 1996
• Applicable to Financial Year 2023-2024
• Applicable to grant, renewal, and continuance of licences for one year/one case/per Bulk Litre (B.L.)

General Applicability Rules:

• Fees are structure-based on:

  • Production Capacity (in Bulk Litres or number of cases) for manufacturing and wholesale licenses
  • Population Brackets for retail, hotel, restaurant, and club licenses
  • Type of Spirit/Liquor produced or sold

• Five-Year License Renewal Provision:

  • Licenses renewed for five-year periods prior to FY 2023-2024 are NOT subject to these new rates during their validity period
  • Exception: Licenses whose fees are declared on production/purchase/sale (in cases or bulk litres) that are renewed for five years from 2023-2024 onwards must pay excess fee at the base year rate (2023-2024) for production/sale exceeding the slab on which the five-year fee was calculated

• Cantonment Area Provision:

  • Rates applicable to Cantonment areas shall be the same as applicable to the Municipal Corporation area within whose boundaries such Cantonment is located or adjacent to

• FL-IV Club Membership Restriction Concession:

  • FL-IV licences where membership is restricted to one class/category of member are entitled to 25% of the standard FL-IV licence fee
  • Eligibility must be certified annually by the Commissioner of State Excise, Maharashtra State

FEE SCHEDULE - COMPLETE BREAKDOWN

Category A: SPIRIT MANUFACTURING LICENSES

A-1A: Licence for Constructing and Working a Distillery (Primary Distillation)

Rule: Rule 3 of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form I

A-1B: Licence for Constructing and Working a Distillery (Re-distillation Only)

Rule: Rule 3 of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form I

A-1C: Licence for Constructing and Working a Distillery (Grape Spirit by Pot Distillation)

Rule: Rule 3 of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form

A-1D: Licence for Constructing and Working a Distillery (Spirit Other Than from Molasses, Grain, Malt, Grape)

Rule: Rule 3 of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form

Category A-2: POTABLE LIQUOR MANUFACTURING LICENSES

A-2A: Licence for Manufacture of Potable Liquor (General)

Rule: Rule 15(2) of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form PLL

Note: Existing licence-holders shall be charged as per the applicable slab based on production in cases of 9 B.L. each of the preceding year.

A-2B: Licence for Manufacture of Potable Liquor (Grape Brandy and Local Liquor)

Rule: Rule 15(2) of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
Form: Form PLL

Category B: BEER AND WINE MANUFACTURING LICENSES

B-1: Licence for Manufacture of Beer/Wine (Beer Production)

Rule: Rule 3(2) of the Maharashtra Manufacture of Beer and Wine Rules, 1966
Form: Form BRL

For Beer:

Note: Existing licence-holders shall be charged as per the applicable slab based on production in cases of 7.8 B.L. each of the preceding year.

B-2: Licence for Manufacture of Beer/Wine (Wine Production)

Rule: Rule 3(2) of the Maharashtra Manufacture of Beer and Wine Rules, 1966
Form: Form BRL

For Wine:

Note: Existing licence-holders shall be charged as per the applicable slab based on production in cases of 9 B.L. each of the preceding year.

B-3: Licence for Manufacture of Beer/Wine (Microbrewery)

Rule: Rule 3(2) of the Maharashtra Manufacture of Beer and Wine Rules, 1966
Form: Form BRL

For Microbrewery:

Category C: COUNTRY LIQUOR LICENSES

C-1: Licence for Manufacture of Country Liquor

Rule: Rule 3(2) of the Maharashtra Country Liquor Rules, 1973
Form: Form G-C-I (CL-I)

Note: Existing licence-holders shall be charged as per the applicable slab based on production in cases of 9 B.L. each of the preceding year.

C-2: Licence for Storage and Wholesale Sale of Duty-Paid Country Liquor

Rule: Rule 14(2) of the Maharashtra Country Liquor Rules, 1973
Form: Form CL-II

Special Provision: For transfer/sale of country liquor from one wholesaler to another wholesaler with prior approval of concerned authority, these fees shall not be applicable.

Note: Existing licence-holders shall be charged as per the applicable slab based on sale in preceding year.

C-3: Licence for Retail Sale of Country Liquor (CL-III)

Rule: Rule 24(1A) of the Maharashtra Country Liquor Rules, 1973
Form: Form CL-III

C-3A: Endorsement on CL-III Licence for Sale of Beer in Sealed Bottles (Off-Consumption)

Rule: Sub-rule 6 of Rule 30 of Maharashtra Country Liquor Rules, 1973
Form: Not specified in document

C-4: Licence for Retail Sale of Country Liquor in Sealed Bottles (Off-Consumption)

Rule: Rule 30(1) of the Maharashtra Country Liquor Rules, 1973
Form: Form CL/FL/TOD-III

Category D: HOTEL, RESTAURANT, AND CLUB LICENSES

D-1: Licence for Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club

Rule: Rule 5 of the Special Permits and Licences Rules, 1952
Form: Form

D-2: Licence for Retail Sale of Wine at Hotel/Restaurant/Canteen

Rule: Rule 5A(5) of the Special Permit and Licences Rules, 1952
Form: Form E-2

Category E: FOREIGN LIQUOR LICENSES

E-1: Ordinary Trade and Import Licence for Import and Vend of Foreign Liquors (Wholesale)

Rule: Rule 5 of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-I

Special Provision: For transfer/sale of foreign liquor from one wholesaler to another wholesaler with prior approval of concerned authority, these fees shall not be applicable.

Note: Existing licence-holders shall be charged as per the applicable slab based on sale in preceding year.

E-2: Vendors Licence for Sale of Foreign Liquor (Retail)

Rule: Rule 25 of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-II

E-3: Licence for Sale at a Hotel/Restaurant of Imported Foreign Liquors and IMFL (On-Premises)

Rule: Rule 45 of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-III

I. Restaurants:

II. Star Hotels (Additional Fee for One FL-III Licence from Where Liquor is Served in Rooms):

E-4: Licence for Sale at a Club of Imported Foreign Liquors and IMFL (On-Premises)

Rule: Rule 48 of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-IV

Special Concession: Where membership is restricted to one class/category of member, the licence fee is 25% of the above amounts. Eligibility must be certified annually by the Commissioner of State Excise, Maharashtra State.

E-5: Temporary Licence for Sale of Imported Foreign Liquors and IMFL at Special Function or Event

Rule: Not explicitly cited
Form: Form FL-IV-A

For Charity Purpose, Consulate, Social/Family Function:

For Commercial Event (Entertainment function or Sporting Event):

For Wine Festival:

E-6: Licence for Sale of Beer in Sealed Bottles for Off-Consumption (FL/BR-II)

Rule: Rule 42A(2) of Maharashtra Foreign Liquor Rules, 1953
Form: Form FL/BR-II

E-7: Licence for Possession and Use of Brandy and Rum by Industrial, Educational, Scientific Research Institutions or Pilots/Ambulance/First Aid Personnel

Rule: Rule 72 of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-XI

E-8: Licence for Dispensing of Brandy and Rum as Medicine Ingredient on Prescription

Rule: Rule 83(1) of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-XII

E-9: Licence for Sale of Special Wine (Champagne, Port, Wincarnis, Vibrona Manola, Buckfast Tonic Wine) on Prescription

Rule: Rule 93(2) of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FL-XIII

E-10: Certificate of Registration (Manufactories of IMFL/Beer Situated Outside Maharashtra)

Rule: Rule 9B of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963
Form: Form K

E-11: Licence for Retail Sale of Wine in Sealed Bottles for Off-Consumption

Rule: Rule 25(B)(2) of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FLW-I

E-12: Ordinary Trade and Import Licence for Import and Vend of Wines (Wholesale)

Rule: Rule 5-C of the Maharashtra Foreign Liquor Rules, 1953
Form: Form FLW-I

WHO IS AFFECTED:

1. Spirit Manufacturing Licensees (A-1A, A-1B, A-1C, A-1D):

   • Distilleries engaged in primary distillation, re-distillation, grape spirit production by pot distillation, and spirit manufacture from non-standard materials
   • Affected by revised slabs based on annual production capacity in Bulk Litres

2. Potable Liquor Manufacturing Licensees (A-2A, A-2B):

   • General potable liquor manufacturers and specialty brandy/local liquor producers
   • Fee determined by production in cases of 9 B.L. each

3. Beer and Wine Manufacturing Licensees (B-1, B-2, B-3):

   • Beer manufacturers, wine producers, and microbreweries
   • Fees vary by production capacity with special brackets for microbreweries

4. Country Liquor Manufacturing and Wholesale Licensees (C-1, C-2):

   • Country liquor manufacturers and duty-paid wholesale dealers
   • Fees based on production and sale volumes respectively

5. Country Liquor Retail Licensees (C-3, C-3A, C-4):

   • Retail shops selling country liquor and beer in sealed bottles
   • Fees vary by population bracket of area

6. Hotel, Restaurant, Club Licensees (D-1, D-2):

   • Hotels, restaurants, canteens, and clubs serving mild liquor and wine
   • Fees vary by population bracket

7. Foreign Liquor Wholesale Licensees (E-1):

   • Importers and vendors of foreign liquor (spirits, wines, beer)
   • Fees based on sale volumes with differentiated per-case rates by product type

8. Foreign Liquor Retail Licensees (E-2, E-6, E-11, E-12):

   • Retail vendors, bottle shops, wine retailers
   • Fees vary by population bracket and product category

9. Foreign Liquor On-Premises Licensees (E-3, E-4, E-5):

   • Restaurants, hotels (including star-rated), clubs, and temporary event venues
   • Fees vary by population bracket with special provisions for star hotels and membership-restricted clubs

10. Specialized Licensees (E-7, E-8, E-9, E-10):

    • Medical/scientific/institutional users of brandy and rum
    • Wine dispensers
    • Out-of-state IMFL/beer manufacturers

IMPORTANT NOTES / CONDITIONS / PENALTIES:

Exemptions from New Fee Rates:

1. Five-Year Renewal Exemption: Licenses renewed for five-year periods BEFORE FY 2023-2024 are NOT subject to these new rates during their validity period.

2. Exception to Exemption – Excess Production/Sale Clause:

   • Licenses whose fees are calculated on production/purchase/sale in cases or bulk litres that are renewed for FIVE YEARS from 2023-2024 onwards MUST pay excess licence fee
   • Excess fee is calculated at the BASE YEAR rate (2023-2024)
   • Applied only to production/sale exceeding the total cases/bulk litres on which the five-year slab fee was calculated
   • Example: If a licensee's five-year fee was calculated on 1,50,000 cases, and they produce 1,80,000 cases in one year, they pay excess fee on the additional 30,000 cases at the 2023-2024 per-case rate

Wholesale Transfer Exemption:

• For transfer/sale of country liquor (C-2) and foreign liquor (E-1) from one wholesaler to another wholesaler, WITH PRIOR APPROVAL OF CONCERNED AUTHORITY, licence fees shall NOT be applicable

Cantonment Area Special Provision:

• Licence fee rates applicable to Cantonment areas shall be identical to the rates applicable to the Municipal Corporation area within whose boundaries the Cantonment is located or which are adjacent to the Cantonment limits

FL-IV Club Membership Restriction Concession:

• FL-IV (club) licences where membership is restricted to ANY ONE class/category of members are entitled to a 25% REDUCTION of the standard licence fee
• Annual Certification Required: Eligibility for this concession must be certified EVERY YEAR by the Commissioner of State Excise, Maharashtra State

Calculation of Fee for Existing Licensees:

• For all production/sale-based licenses (categories A-1A, A-1B, A-2A, B-1, B-2, B-3, C-1, C-2, E-1):
  • Existing licensees shall be charged as per the applicable slab based on their production/sale in the PRECEDING YEAR
  • For nil production or nil sale, the minimum fee applies
  • Average production of preceding year is used to determine the applicable slab

Applicability of New Rates:

• These revised rates apply to:
  • New grant of licences from FY 2023-2024
  • Renewal of licences for FY 2023-2024 and onwards
  • Continuance of licences for one-year periods from FY 2023-2024 onwards

No Changes to Existing Five-Year Licenses:

• The notification explicitly states: "These rates of Licence fees are NOT applicable to the existing licences which have been renewed for the period of five years prior to the financial year 2023-2024 during the period of their validity"
• This means pre-existing five-year licenses retain their old fee structure through the end of their five-year term

Referenced Previous Notification:

• The notification references a previous notification dated 30th January, 2023 issued by the same office
• Government letters referenced:
  • Home Department No. BPA 0123/C.R. 04/EXC-2, dated 30th January, 2023
  • Home Department No. BPA 0123/C.R. 04/EXC-2, dated 28th March, 2023

Authority and Signatory:

• Issued by: Dr. Vijay Surwanshi, Commissioner of State Excise, Maharashtra State, Mumbai
• Date: 28th March, 2023
• Address: 2nd floor, Old Custom House, Shahid Bhagat Singh Marg, Fort, Mumbai – 400023

DOCUMENTS/ENCLOSURES REQUIRED:

The notification itself does not specify forms or enclosure requirements. However, it references multiple forms that applicants must use when applying for each license type: