Gazette Reference: Unable to determine specific gazette number/date from provided text Type: Informational/Reference Document — Tax Structure and Duty Structure (Maharashtra Excise) Authority: Bombay Prohibition Act, 1949 (Maharashtra State Excise)
⚠️ Note: This document appears to be a reference/informational summary of existing excise duty structures rather than a formal amendment gazette notification. It does not contain a specific gazette number, date of publication, or amendment clause. The summary below reflects the rates and structures as described in the document.
| # | Item | Excise Duty Rate | MRP Formula |
|---|---|---|---|
| 1 | IMFL | 300% of M.C. or ₹300/- per proof litre (whichever higher) | If M.C. < ₹120/BL: M.C. × 5 + ST; If M.C. > ₹120: {(M.C. × 5) + (M.C. − 120)} + ST |
| 2A | Mild Beer (< 5% alcohol v/v) | 175% of M.C. or ₹42/- per bulk litre (whichever higher) | M.C. × 3.75 + ST |
| 2B | Fermented Beer (> 5% alcohol) | 235% of M.C. or ₹80/- per bulk litre (whichever higher) | M.C. × 4.60 + ST |
| 3a | Wine (general) | 100% of M.C. (duty exempted till 30.12.2021) | — |
| 3b | Wine from grapes grown within state (no alcohol addition) | 100% of M.C. | If M.C. < ₹40/BL: M.C. × 3 + ST; If M.C. > ₹40: {(M.C. × 3) + (M.C. − 40)} + ST |
| 3c | Wine from grapes within state (with alcohol addition) | 125% of M.C. | --do-- |
| 3d | Wine from grapes imported/from other state/blended | 150% of M.C. | --do-- |
| 3e | Wine as foreign brand from bulk wine/concentrate/grape imported or blended | 200% of M.C. | --do-- |
| 4 | Liquors (other than Beer, < 5% alcohol — declared mild vide notification 17.09.2002) | 150% of M.C. or ₹33/- per bulk litre (whichever higher) | M.C. × 3.5 + ST |
| 5a | Country Liquor — from other than cashew-based spirit | 213% of M.C. or ₹135/- per proof litre (whichever higher) | M.C. × 4.5 + ST |
| 5b | Country Liquor — from cashew & Mhowra flowers spirit (from 20.07.2005) | ₹10/- per proof litre | — |
Wine Duty Exemption: 100% exemption granted for wines manufactured from grapes produced in Maharashtra for 20 years (2001 to 31.12.2021).
| Item | Excise Duty (w.e.f. 01.04.2011) | MRP Formula |
|---|---|---|
| IMFL (excluding Rum) | 180% of M.C. or ₹180/- per proof litre (whichever higher) | If M.C. < ₹120: M.C. × 3.8 + ST; If M.C. > ₹120: {(M.C. × 3.8) + (M.C. − 120) × 5} + ST |
| Rum | 60% of M.C. or ₹135/- per proof litre (whichever higher) | If M.C. < ₹120: M.C. × 2.6 + ST; If M.C. > ₹120: {(M.C. × 2.6) + (M.C. − 120) × 5} + ST |
| Wine | 100% remitted upto 2021 (grapes from Maharashtra) | — |
| Beer (Mild/Fermented) | 100% of M.C. | M.C. × 3.15 + ST |
| Item | Special Fee Rate | MRP Formula |
|---|---|---|
| Spirits | 300% of M.C. or ₹450/- per bulk litre (whichever higher) | If M.C. < ₹120: M.C. × 5 + Custom Duty + ST; If M.C. > ₹120: {(M.C. × 5) + (M.C. − 120) × 5} + Custom Duty + ST |
| Wines | ₹400/- per BL (MRP up to ₹900/-); ₹300/- per BL (MRP ₹901–₹6,000/-); 3.5% of MRP (MRP > ₹6,000/-) | M.C. × 2 + Special Fee + Custom Duty + ST |
| Mild Beer | 150% of M.C. or ₹33/- per BL (whichever higher) | M.C. × 3.5 + Custom Duty + ST |
| Fermented Beer | 175% of M.C. or ₹42/- per BL (whichever higher) | M.C. × 4 + Custom Duty + ST |
| Sr | Category | Sub-type | Rate |
|---|---|---|---|
| 1 | Molasses | — | ₹1/- per metric ton |
| 1 | Alcohol — Potable liquor | — | ₹2/- per bulk litre |
| 1 | Alcohol — Industrial products | — | ₹0.30/- per bulk litre |
| 1 | IMFL | — | ₹2/- per bulk litre |
| 1 | Country Liquor | — | ₹1.25/- per bulk litre |
| 1 | Beer | — | ₹0.25/- per bulk litre |
| 1 | Wine | — | ₹0.25/- per bulk litre |
| Sr | Category | Sub-type | Rate |
|---|---|---|---|
| 2 | Molasses | — | ₹50/- per metric ton |
| 2 | Alcohol — Potable liquor | — | ₹2/- per bulk litre |
| 2 | Alcohol — Industries | — | ₹1.50/- per bulk litre |
| 2 | IMFL | MRP below ₹500/- | ₹1/- per bulk litre |
| 2 | IMFL | MRP above ₹500/- | ₹6/- per bulk litre |
| 2 | Country Liquor | — | Not applicable |
| 2 | Beer | — | ₹1/- per bulk litre |
| 2 | Wine | — | ₹0.50/- per bulk litre |
| Sr | Category | Sub-type | Rate |
|---|---|---|---|
| 3 | Molasses | — | Not applicable |
| 3 | Alcohol — Potable liquor | — | ₹2/- per bulk litre |
| 3 | Alcohol — Industries | — | ₹1.50/- per bulk litre |
| 3 | IMFL | — | ₹7/- per bulk litre |
| 3 | Beer | — | ₹4/- per bulk litre |
| 3 | Wine | — | ₹7/- per bulk litre |
Form FL-1 Endorsement Fee: ₹2,50,000/- per annum
Form-K Brand Registration (outside-state manufacturers): ₹12,00,000/-
| Labels | Fee |
|---|---|
| Up to 10 labels per licensee | ₹10,000/- per label per annum |
| In excess of 10 labels | ₹5,000/- per label per annum |
| Labels | Fee |
|---|---|
| Up to 10 labels per licensee | ₹5,000/- per label per annum |
| In excess of 10 labels | ₹2,500/- per label per annum |
| Sr | Description | Fee |
|---|---|---|
| 1 | IMFL brand with ex-manufactory price up to ₹30/- per litre | ₹5,000/- |
| 2 | IMFL brand with ex-manufactory price above ₹30/- and below ₹70/- per litre | ₹7,500/- |
| 3 | IMFL brand with ex-manufactory price ₹70/- and above per litre | ₹10,000/- |
| 4 | Every brand of Beer and Wine | ₹5,000/- |
Effective Date: Unable to determine — no specific gazette publication date provided in document Authority: Bombay Prohibition Act, 1949 (Maharashtra State Excise Department)