What This Document Says

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

Annual Production Capacity (B.L.)	Fee in ₹
Up to 45,00,000 B.L.	6,10,500
From 45,00,001 to 90,00,000 B.L.	7,62,300
From 90,00,001 to 1,35,00,000 B.L.	9,15,200
From 1,35,00,001 to 1,80,00,000 B.L.	10,68,100
From 1,80,00,001 to 2,25,00,000 B.L.	12,38,200
From 2,25,00,001 to 2,70,00,000 B.L.	14,36,200
From 2,70,00,001 to 3,15,00,000 B.L.	16,67,200
From 3,15,00,001 to 3,60,00,000 B.L.	19,35,200
From 3,60,00,001 to 4,05,00,000 B.L.	22,52,000
From 4,05,00,001 B.L. and above	26,12,300

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

Annual Production Capacity (B.L.)	Fee in ₹
Up to 90,00,000 B.L.	3,05,800
From 90,00,001 B.L. and above	6,10,500

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

Fee	Amount in ₹
Fixed Fee	55,000

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

Fee	Amount in ₹
Fixed Fee	55,000

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

Production Category	Fee in ₹
Minimum fee or average production of preceding year up to 1,00,000 cases (each of 9 B.L.) or for nil production	23,10,000
Above 1,00,000 cases of 9 B.L. each	23.10 per case

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

Fee	Amount in ₹
Fixed Fee	1,16,900

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:

Production Category	Fee in ₹
Minimum fee or average production of preceding year up to 1,00,000 cases (each of 7.8 B.L.) or for nil production	7,70,000
Above 1,00,000 cases of 7.8 B.L. each	7.70 per case

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:

Production Category	Fee in ₹
Minimum fee or average production of preceding year up to 1,200 cases (each of 9 B.L.) or for nil production	5,500
From 1,201 cases to 3,000 cases of 9 B.L. each	11,000
Above 3,000 cases of 9 B.L. each	Rs. 11,000/- or Rs. 1.40 per case (whichever is higher)

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:

Annual Capacity (B.L.)	Fee in ₹
Up to 2,00,000 B.L.	2,20,000
From 2,00,001 to 4,00,000 B.L.	4,40,000
From 4,00,001 to 5,00,000 B.L.	5,50,000

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)

Production Category	Fee in ₹
Minimum fee or average production of preceding year up to 1,00,000 cases of 9 B.L. or for nil production	19,25,000
Above 1,00,000 cases of 9 B.L. each	19.25 per case

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

Sale Category	Fee in ₹
Minimum fee or sale of preceding one year up to 25,000 cases of 9 B.L. or for nil sale	3,14,900
Above 25,000 cases of 9 B.L. each	12.60 per case

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

Population Bracket	Fee in ₹
Up to 5,000	49,000
From 5,001 to 10,000	83,900
From 10,001 to 2,00,000	2,09,700
From 2,00,001 to 10,00,000	3,49,400
From 10,00,001 to 20,00,000	4,89,200
More than 20,00,000	6,28,900

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

Population Bracket	Fee in ₹
Up to 5,000	17,200
From 5,001 to 10,000	29,400
From 10,001 to 2,00,000	73,400
From 2,00,001 to 10,00,000	1,22,300
From 10,00,001 to 20,00,000	1,71,300
More than 20,00,000	2,20,200

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

Population Bracket	Fee in ₹
Up to 1,00,000	1,73,600
From 1,00,001 to 10,00,000	3,15,400
More than 10,00,000	4,57,100

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

Population Bracket	Fee in ₹
Up to 1,00,000	1,02,800
From 1,00,001 to 10,00,000	2,05,400
From 10,00,001 to 20,00,000	4,10,700
More than 20,00,000	5,56,600

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

Population Bracket	Fee in ₹
Up to 1,00,000	27,400
From 1,00,001 to 10,00,000	68,400
From 10,00,001 to 20,00,000	1,02,600
More than 20,00,000	1,36,700

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

Sale Category	Fee in ₹
Minimum fee or average sale of preceding year up to 25,000 cases of 9 B.L. or for nil sale	4,79,400
Above 25,000 cases of 9 B.L. each – Per case of Spirits	16.40
Above 25,000 cases of 9 B.L. each – Per case of Wines	7.05
Above 25,000 cases of 9 B.L. each – Per case of Beer and Mild Liquor	4.70

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

Population Bracket	Fee in ₹
Up to 50,000	2,12,800
From 50,001 to 1,00,000	3,38,600
From 1,00,001 to 2,50,000	5,12,100
From 2,50,001 to 5,00,000	7,17,500
From 5,00,001 to 10,00,000	8,90,900
From 10,00,001 to 20,00,000	1,91,600
More than 20,00,000	13,96,800

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:

Population Bracket	Fee in ₹
Up to 50,000	68,500
From 50,001 to 1,00,000	1,02,600
From 1,00,001 to 2,50,000	2,05,000
From 2,50,001 to 5,00,000	3,41,600
From 5,00,001 to 10,00,000	5,46,400
From 10,00,001 to 20,00,000	7,51,300
Above 20,00,000	8,19,500

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

Hotel Category	Additional Fee in ₹
Three Star Hotels	6,14,700
Four Star Hotels	10,24,500
Five Star Hotels	15,70,700

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

Population Bracket	Fee in ₹
Up to 50,000	68,500
From 50,001 to 1,00,000	1,02,600
From 1,00,001 to 2,50,000	2,05,000
From 2,50,001 to 5,00,000	3,41,600
From 5,00,001 to 10,00,000	5,46,400
From 10,00,001 to 20,00,000	7,51,300
Above 20,00,000	8,19,500

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:

Population Bracket	Fee in ₹
Up to 1,00,000	3,300
From 1,00,001 to 10,00,000	5,500
From 10,00,001 to 20,00,000	7,700
More than 20,00,000	11,000

For Commercial Event (Entertainment function or Sporting Event):

Fee	Amount in ₹
Fixed Fee	22,000

For Wine Festival:

Fee	Amount in ₹
Fixed Fee	3,300

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

Population Bracket	Fee in ₹
Up to 50,000	24,000
From 50,001 to 1,00,000	36,000
From 1,00,001 to 2,50,000	71,800
From 2,50,001 to 5,00,000	1,19,600
From 5,00,001 to 10,00,000	1,91,300
From 10,00,001 to 20,00,000	2,63,000
Above 20,00,000	2,86,900

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

Fee	Amount in ₹
Fixed Fee	200

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

Fee	Amount in ₹
Fixed Fee	200

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

Fee	Amount in ₹
Fixed Fee	200

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

Fee	Amount in ₹
Fixed Fee	13,20,000

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

Fee	Amount in ₹
Fixed Fee	4,300

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

Fee	Amount in ₹
Fixed Fee	6,500

WHO IS AFFECTED:

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

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

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

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

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

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

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

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

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

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

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:

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.

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:

License Category	Form Required
A-1A, A-1B Distillery (Spirit Manufacturing)	Form I
A-1C, A-1D Distillery (Specialty Spirit)	Form (not named)
A-2A Potable Liquor Manufacturing	Form PLL
A-2B Potable Liquor Manufacturing (Specialty)	Form PLL
B-1, B-2, B-3 Beer/Wine Manufacturing	Form BRL
C-1 Country Liquor Manufacturing	Form G-C-I / CL-I
C-2 Country Liquor Wholesale	Form CL-II
C-3 Country Liquor Retail	Form CL-III
C-3A Beer Endorsement on CL-III	Form (not specified)
C-4 Sealed Bottle Retail (Country Liquor/Beer/Foreign)	Form CL/FL/TOD-III
D-1 Hotel/Restaurant Beer Licence	Form (not named)
D-2 Hotel/Restaurant Wine Licence	Form E-2
E-1 Foreign Liquor Wholesale	Form FL-I
E-2 Foreign Liquor Retail Vendor	Form FL-II
E-3 Hotel/Restaurant Foreign Liquor	Form FL-III
E-4 Club Foreign Liquor	Form FL-IV
E-5 Temporary Event Foreign Liquor	Form FL-IV-A
E-6 Beer Sealed Bottle (Foreign)	Form FL/BR-II
E-7 Brandy/Rum for Institutional Use	Form FL-XI
E-8 Brandy/Rum for Medical Dispensing	Form FL-XII

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मराठीत सारांश

# थोडक्यात:

**License fee notification** — 2023-24 साठी सर्व दारू licenses चे नवीन fee rates घोषित केले गेले आहेत। आता आपले license renew किंवा नवीन license घ्यायचे असेल तर या नव्या fees द्यावे लागतील।

---

## **काय बदलले?**

या notification नुसार FY 2023-2024 पासून सर्व daarru licenses (spirits, बिअर, वाईन, कंट्री लिकर, फॉरेन लिकर) चे **नवीन आणि वाढीव fees** लागू झाले आहेत।

### **मुख्य बदल:**

**1. पाच वर्षाच्या license नवीकरणावरील नियम:**
- जर तुमचा license पाच वर्षांसाठी पूर्वी renew झाला असेल आणि तो अजूनही valid असेल, तर नवीन fee लागू होणार नाही।
- **BUT:** पाच वर्षांच्या slab सीमा ओलांडून अतिरिक्त दारू बनवलास/विकलास तर excess fee द्यावे लागेल।

**2. Fee Structure तीन प्रकारचे:**

✓ **Flat Fee** — सर्वांसाठी समान रक्कम
✓ **Production-Based Fee** — किती B.L. (Bulk Litre) किंवा cases बनवतात यावर नर्भर
✓ **Population-Based Fee** — तुमचे शहर/area कितीची लोकसंख्या आहे यावर नर्भर

---

## **प्रमुख License Categories आणि नवीन Fees:**

### **A. Spirit Distillery (डिस्टिलरी):**

| उत्पादन क्षमता (Bulk Litres) | Fee |
|---|---|
| 45 लाख B.L. पर्यंत | ₹6,10,500 |
| 45 लाख ते 90 लाख | ₹7,62,300 |
| 90 लाख ते 1.35 कोटी | ₹9,15,200 |
| **वर वाढणीसहच वाढतात** | **वर वाढतात** |

**उदाहरण:** तुमची डिस्टिलरी 50 लाख B.L. capacity कडे असेल तर fee = ₹7,62,300 वार्षिक

---

### **B. Potable Liquor (spirits) — Manufactured:**

| उत्पादन | Fee |
|---|---|
| 1 लाख cases (9 B.L. प्रत्येक) पर्यंत | ₹23,10,000 (minimum) |
| 1 लाख cases पेक्षा अधिक | ₹23.10 प्रति case |

**उदाहरण:** 1.5 लाख cases बनवलास = ₹23,10,000 + (50,000 × ₹23.10) = ₹24,26,500

---

### **C. Beer Manufacture:**

| उत्पादन (cases of 7.8 B.L.) | Fee |
|---|---|
| 1 लाख cases पर्यंत | ₹7,70,000 |
| 1 लाख cases पेक्षा अधिक | ₹7.70 प्रति case |

---

### **D. Wine Manufacture:**

| उत्पादन (cases of 9 B.L.) | Fee |
|---|---|
| 1,200 cases पर्यंत | ₹5,500 |
| 1,201 ते 3,000 cases | ₹11,000 |
| 3,000 cases पेक्षा अधिक | ₹11,000 किंवा ₹1.40/case — **जे अधिक हो** |

---

### **E. Country Liquor (देशी दारू):**

**E-1: Manufacturing:**
| उत्पादन (1 लाख cases पर्यंत) | Fee |
|---|---|
| Minimum | ₹19,25,000 |
| 1 लाख+ cases | ₹19.25 प्रति case |

**E-2: Wholesale (Storage & Sale):**
| विक्रय (25,000 cases पर्यंत) | Fee |
|---|---|
| Minimum | ₹3,14,900 |
| 25,000+ cases | ₹12.60 प्रति case |

**E-3: Retail Sale:**

| Population | Fee |
|---|---|
| 5,000 पर्यंत | ₹49,000 |
| 5,001-10,000 | ₹83,900 |
| 10,001-2 लाख | ₹2,09,700 |
| 2-10 लाख | ₹3,49,400 |
| 10-20 लाख | ₹4,89,200 |
| 20 लाख+ | ₹6,28,900 |

**उदाहरण:** तुमचा retail दारूचा दुकान Mumbai (population 2+ करोड) मध्ये आहे = Fee ₹6,28,900

---

### **F. Foreign Liquor (फॉरेन लिकर):**

**F-1: Wholesale/Import:**
| विक्रय (1 लाख+ cases) | Fee |
|---|---|
| Minimum (25,000 cases पर्यंत) | ₹4,79,400 |
| Spirits – 25,000+ | ₹16.40 प्रति case |
| Wines – 25,000+ | ₹7.05 प्रति case |
| Beer/Mild – 25,000+ | ₹4.70 प्रति case |

**F-2: Retail Vend (Vendors):**
| Population | Fee |
|---|---|
| 50,000 पर्यंत | ₹2,12,800 |
| 50,001-1 लाख | ₹3,38,600 |
| 1-2.5 लाख | ₹5,12,100 |
| 2.5-5 लाख | ₹7,17,500 |
| 5-10 लाख | ₹8,90,900 |
| 10-20 लाख | ₹10,91,600 |
| 20 लाख+ | ₹13,96,800 |

**F-3: Hotels/Restaurants (Foreign Liquor):**
| Population | Fee |
|---|---|
| 50,000 पर्यंत | ₹68,500 |
| 20 लाख+ | ₹8,19,500 |

**+ Star Hotel Surcharge:**
- 3-Star = +₹6,14,700
- 4-Star = +₹10,24,500
- 5-Star = +₹15,70,700

**F-4: Clubs (Foreign Liquor):**
| Population | Fee |
|---|---|
| 50,000 पर्यंत | ₹68,500 |
| 20 लाख+ | ₹8,19,500 |

**Special:** Restricted membership clubs = **25% discount** (annual certification जरूरी)

**F-5: Temporary Permit (Special Events):**
- Charity/Social Function = ₹3,300–₹11,000
- Commercial Event = ₹22,000
- Wine Festival = ₹3,300

---

### **G. Medical/Scientific Use (Brandy, Rum, Medicinal Wine):**

| License Type | Fee |
|---|---|
| Possession for emergency/medical use | ₹200 |
| Dispensing as medicine ingredient | ₹200 |
| Sale of medicinal wine on prescription | ₹200 |

---

### **H. Microbrewery (छोटी brewery):**

| Capacity | Fee |
|---|---|
| 2 लाख B.L. पर्यंत | ₹2,20,000 |
| 2-4 लाख B.L. | ₹4,40,000 |
| 4-5 लाख B.L. | ₹5,50,000 |

---

## **महत्वाचे नियम:**

✓ **Cantonment areas:** शहराचा होच fee लागेल (ज्या Municipal Corporation च्या सीमेत आहे)

✓ **Wholesale transfer:** जर एक wholesaler दुसऱ्या wholesalerला दारू विकला (approval सहित) तर fee लागू नाही

✓ **Payment:** License renewal किंवा नवीन license घेताना हे fees द्यावे लागतील

✓ **Invalid licenses:** आधी granted 5-year licenses अजूनही valid असल्यास अतिरिक्त fee नाही (फक्त excess quantity वर fees)

---

## **कोण प्रभावित होतात:**

✓ Distillery owners
✓ Spirit manufacturers
✓ Beer/Wine makers (बिग मेन्युफॅक्चरर + microbreweries)
✓ देशी दारू - निर्माता, wholesaler, retail दुकानदार
✓ फॉरेन लिकर - importers, vendors, होटेल, क्लब, रेस्तरां
✓ Medical/scientific संस्था

---

## **अंतिम सूचना:**

हा notification **28 मार्च 2023** पासून **FY 2023-24** साठी लागू झाला आहे। सर्व license holders नवीकरण किंवा नवीन license घेताना **या नव्या fees** लक्षात घेऊन अर्ज करावा.

Related Rules & Sections

Form form:358 (requires_form)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 1 Short title शीर्षक (amends)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 3 Grant of License परवाना देणे (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 4 Renewal of Licence परवान्याचे नूतनीकरण (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 5 Keeping of Deposit ठेव ठेवणे (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 6 Conditions of Licence परवान्याच्या अटी (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 14 Grant of Licence परवाना देणे (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 15 Requirements of Warehouse Premises गोदामामध्ये असणाऱ्या आ... (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 24 Grant of licence परवाना देणे (refers_to)
Rule THE MAHARASHTRA COUNTRY LIQUOR RULES, 19... — 25 Prohibition to shift licensed shop to any other place परव... (refers_to)

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What This Document Says

MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

KEY PROVISIONS:

Scope and Authority:

General Applicability Rules:

FEE SCHEDULE - COMPLETE BREAKDOWN

Category A: SPIRIT MANUFACTURING LICENSES

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

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

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

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

Category A-2: POTABLE LIQUOR MANUFACTURING LICENSES

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

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

Category B: BEER AND WINE MANUFACTURING LICENSES

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

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

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

Category C: COUNTRY LIQUOR LICENSES

IMPORTANT NOTES / CONDITIONS / PENALTIES:

Exemptions from New Fee Rates:

Wholesale Transfer Exemption:

Cantonment Area Special Provision:

FL-IV Club Membership Restriction Concession:

Calculation of Fee for Existing Licensees:

Applicability of New Rates:

No Changes to Existing Five-Year Licenses:

Referenced Previous Notification:

Authority and Signatory:

DOCUMENTS/ENCLOSURES REQUIRED:

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