बिअर उद्योगाच्या माध्यमातून राज्याच्या महसूलात वाढ होण्याच्या दृष्टीने अभ्यास करण्यासाठी अपर मुख्य सचिव (राज्य उत्पादन शुल्क) यांच्या अध्यक्षतेखाली अभ्यासगट स्थापन करणेबाबत.

Reference

202310191752389729

Issued

19 Oct 2023

Source

GR Portal (Home Dept - State Excise)

Category

Gr Home Dept

What This Document Says

MAHARASHTRA EXCISE DEPARTMENT — DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) / Policy Decision

Reference Number: GRL-1023/Pr.Cr.191/RAUSHU-3

Portal ID: 1196

Issued By: Government of Maharashtra, Home Department (गृह विभाग)

Issue Date: 19 October 2023

Effective Date: From date of publication (19 October 2023)

Website Reference Code: 202310191752389729

SUMMARY

This Government Resolution establishes a Study Committee on Beer Industry Revenue Enhancement. The resolution addresses the declining revenue from beer excise duty following recent duty rate increases. The preamble notes that despite rising excise rates on beer compared to other alcoholic beverages, beer sales have declined, adversely affecting state revenue. The beer industry has represented that other states reducing beer excise duty rates have witnessed increased revenue. The government has therefore decided to constitute a committee to study beer taxation policy and recommend measures to increase state revenue through the beer industry.

KEY PROVISIONS

1. CONSTITUTION OF STUDY COMMITTEE

The following committee is established under the chairmanship of the Additional Chief Secretary (State Excise Tax), Home Department:

S.No.	Member	Designation
1	Additional Chief Secretary (State Excise Tax), Home Department, Ministry, Mumbai	Chairman
2	Commissioner, State Excise Tax, Maharashtra State, Mumbai	Member
3	Deputy Secretary (State Excise Tax), Home Department, Ministry, Mumbai	Member
4	Representative of All India Breweries Association	Member
5	Additional Commissioner, State Excise Tax, Maharashtra State, Mumbai	Member Secretary

2. SCOPE OF WORK (कार्यक्षेत्र)

The committee shall undertake the following functions:

Function 1: Analysis of Current Beer Excise Duty Regime

Study the current excise duty rate on beer based on alcohol content intensity (मद्याकण तीव्रतेनुसार) and valuation method (मुल्याधारित पद्धतीनुसार)
Analyze previous excise duty rate increases on beer
Examine the impact of these rate increases on government revenue collection (महसूली जमेवर होणारा परिणाम)
Recommend reforms to increase state revenue through beer taxation

Function 2: Comparative Policy Analysis

Conduct factual study of beer excise policy in other Indian states (इतर राज्यांच्या बिअर धोरण)

मराठी अनुवाद (Marathi Translation)

गृह विभाग) कार्यक्षेत्र) मद्याकण तीव्रतेनुसार) मुल्याधारित पद्धतीनुसार) महसूली जमेवर होणारा परिणाम) इतर राज्यांच्या बिअर धोरण) सदर अभ्यासगट एक महिन्यात आपला अहवाल शासनास सादर करेल) 4. मद्याकण तीव्रतेनुसार), बिअरच्या विक्रीत घट होऊन) परिणामी मिळणारा श...

Study revenue enhancement outcomes in states that have reduced beer excise rates

Recommend measures based on comparative analysis for revenue growth

3. TIMELINE

Submission Deadline: One month from the date of this resolution
The committee shall submit its report/recommendations to the Government within one month (सदर अभ्यासगट एक महिन्यात आपला अहवाल शासनास सादर करेल)

4. DISTRIBUTION AND IMPLEMENTATION

This resolution has been made available on the official Maharashtra Government website: www.maharashtra.gov.in

The order has been issued under digital signature in the name and by authority of the Governor of Maharashtra.

WHO IS AFFECTED

State Excise Tax Department — implementing agency
Beer manufacturers and breweries — subject of study
All India Breweries Association — represented on committee
State Government revenue — beneficiary of committee recommendations
Maharashtra Legislature — receives copy for information

IMPORTANT NOTES / CONDITIONS / PENALTIES

Special Provisions:

Study Basis — Alcohol Content Method: The committee is specifically instructed to assess beer excise duty based on alcohol content intensity (मद्याकण तीव्रतेनुसार), suggesting consideration of graduated duty based on alcohol percentage rather than flat rates.
Revenue Impact Analysis: The committee must analyze the causal relationship between duty rate increases and revenue decline — i.e., whether increased rates have led to reduced collections due to lower consumption.
Comparative Interstate Analysis: The committee is directed to study actual revenue outcomes in other states, not merely policy documents — this suggests an empirical approach to determine whether lower rates yield higher total collections (as claimed by the beer industry).
Industry Representation: Inclusion of the All India Breweries Association representative as a full member ensures industry input in policy formulation, though this is an advisory/study capacity, not decision-making authority.
No Interim Measures: The resolution does not authorize the committee to implement any duty changes — only to recommend them to the Government.

Confidentiality/Official Use: Distribution is limited to specific government officials, legislators, and departmental heads — indicating the report may contain sensitive revenue analysis.

BACKGROUND CONTEXT (FROM PREAMBLE)

Problem Statement:

After increasing beer excise duty rates, beer sales have declined (बिअरच्या विक्रीत घट होऊन)
Declining sales have resulted in reduced state revenue (परिणामी मिळणारा शासन महसूल कमी होत आहे)
Beer has higher alcohol content than foreign/domestic liquor but faces higher excise rates
Due to higher prices from excise duty, consumers are not attracted to beer purchases (बिअर खरेदीकडे आकृष्ट होत नाही)
Other states that reduced beer excise duty rates have experienced revenue growth (महसूलवाढीसाठी फायदा झाला)

DOCUMENT CIRCULATION

This resolution has been certified to:

Secretary to the Governor
Additional Chief Secretary to the Chief Minister, Ministry, Mumbai
Private Secretary to the Deputy Chief Minister, Ministry, Mumbai
Private Secretary to the Minister (State Excise Tax), Ministry, Mumbai
Private Secretary to the Leader of Opposition, Maharashtra Legislature
All Hon'ble Members of Legislative Council / Legislative Assembly
Deputy Secretary to the Chief Secretary, Ministry, Mumbai
Personal Assistant to Additional Chief Secretary (State Excise Tax), Home Department, Ministry, Mumbai
Commissioner, State Excise Tax, Maharashtra State, Mumbai
All Divisional Deputy Commissioners, State Excise Tax
District Collectors (All Districts)
Superintendents, State Excise Tax (All Districts)
Administrative Section RAUSHU-3 (Nominal)

LEGAL AUTHORITY

Authority: Government of Maharashtra, Home Department
Signatory: Atul R. Dhane, Executive Officer, Government of Maharashtra
Order Authority: On the order and in the name of the Governor of Maharashtra
Authentication: Digital signature certified

NOTES ON MARATHI TERMINOLOGY

Marathi Term	English Equivalent
मद्याकण तीव्रता	Alcohol content/intensity
उत्पादन शुल्क	Excise duty/Production tax
महसूल	Revenue
अभ्यासगट	Study committee
शासन निर्णय	Government resolution
विद्यमान दर	Current rate
मूल्यांकन पद्धति	Valuation method

CONCLUSION

This is a procedural/policy resolution establishing a time-bound study committee to analyze beer excise duty policy with a view to recommending revenue-enhancing measures. It does not implement any immediate changes to duty rates or licensing. The committee has one month to submit findings and recommendations. No fees, forms, or license-specific provisions are involved in this resolution.

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पूर्ण मजकूर पाहण्यासाठी साइन इन करा

मराठीत सारांश

# थोडक्यात:

महाराष्ट्र सरकारने बिअरच्या उत्पादन शुल्क (excise duty) वाढल्यामुळे महसूल कमी होत आहे हे समजून घेण्यासाठी एक अभ्यासगट स्थापन केला आहे. या गटला एक महिन्यात अहवाल सादर करायचा आहे.

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## विस्तारित समजावणी

**काय झालं आहे?**

- बिअरचा excise duty वाढवला
- पण duty वाढल्यामुळे लोक बिअर कमी विकत आहेत
- परिणामी शासन महसूल कमी होत आहे
- इतर राज्यांनी duty कमी केली तर महसूल वाढला (असे सरकारला वाटतं)
- म्हणून सरकारने एक गट बनवला आहे जो असे शोध घेईल

**अभ्यासगटात कोण आहेत?**

| पद | कोण |
|----|-----|
| **अध्यक्ष** | अपर मुख्य सचिव (उत्पादन शुल्क विभाग) |
| **सदस्य** | उत्पादन शुल्क आयुक्त, उप सचिव, अतिरिक्त आयुक्त |
| **सदस्य** | All India Breweries Association (बिअर कंपन्यांची संस्था) |

**गटला काय करायचं आहे?**

1. **वर्तमान duty विश्लेषण करणे** — आत्ता बिअरवर किती tax लागतो, कसे लागतो याचा अभ्यास
2. **इतर राज्यांचे duty नियम पाहणे** — दुसरे राज्य duty कसे ठरवले आहेत, महसूल कसा वाढला
3. **सूचना देणे** — duty कमी करावा की बदलावा असे सरकारला सुचवणे

**कधीपर्यंत?**

एक महिन्यात अहवाल सादर करायचा आहे (19 नोव्हेंबर 2023 पर्यंत).

**हे कोणास लागू होतं?**

- शासन विभाग (उत्पादन शुल्क)
- बिअर कंपन्या
- शासन महसूल विभाग

**लगेच काय बदलणार नाही?**

हा फक्त अभ्यास आहे. अहवाल आल्यानंतर सरकार निर्णय घेईल. अभी तरी duty दर किंवा कायदा नहीं बदलणार.

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**सरळ भाषेत:** सरकारला बिअर कमी विकली जात आहे याचे कारण शोधायचे आहे. त्यासाठी एक समिती बनवली आहे जो एक महिन्यात सुचना देईल.

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