Gazette Reference: Maharashtra eGazette — Excise Duty, MRP and Fees Notification (Part 4-B, Extra-Ordinary) Type: Excise Duty Structure, MRP Formula & Fee Schedule — Comprehensive Rate Notification Authority: Bombay Prohibition Act, 1949 (relevant sections on excise duty, fees, and MRP fixation) Summary: This notification sets out the complete excise duty rates, MRP calculation formulae, and ancillary fees (transport, export, import, label registration) for all categories of liquor manufactured/imported in Maharashtra for both civilian and defence (CSD) consumption. It also specifies current (pre-revision) rates for IMFL, Wine, and Beer for comparison. Special fees for overseas import of foreign liquor are also prescribed.
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 1a | IMFL — Manufacturing Cost ≤ ₹260/bulk litre | 450% of MC or ₹750/proof litre, whichever is higher | MC × 6.5 + VAT (40%) |
| 1b | IMFL — Manufacturing Cost > ₹260/bulk litre | 300% of MC | (MC × 5) + (MC − 260) × 4 + VAT (40%) |
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 2 | Local Liquor from cashew apples, mohwra flowers or other fermentative fruit/flower bases produced in State | ₹50/proof litre of alcoholic contents | MC × 5 + VAT |
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 3A | Mild Beer (< 5% v/v alcohol) | 175% of MC or ₹42/bulk litre, whichever is higher | MC × 3.75 + VAT (40%) |
| 3B | Fermented Beer (> 5% v/v alcohol) | 235% of MC or ₹80/bulk litre, whichever is higher | MC × 4.60 + VAT (40%) |
| 3C | Craft Beer (≤ 14 Proof Spirit / 8% v/v alcohol) | ₹60/bulk litre | MC × 4 + VAT |
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 4a | Wine from Grapes in State (No addition of alcohol / no blending with outside wine) | 10 × (Bottle size/10,000) [i.e., ₹10/bulk litre from 1 Jan 2022 to 31 Dec 2026] | Cut-off = (Bottle size/1,000) × 75; MRP = (MC × 3) OR {(MC × 3) + (MC − Cut-off)} + VAT (20%) |
| 4b | Wine from Fruits other than Grapes | 100% of MC (MC × 1) | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 4) OR {(MC × 4) + (MC − Cut-off)} + VAT (20%) |
| 4c | Wine from Grapes in State (With addition of alcohol) | 125% of MC (MC × 1.25) | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 4) OR {(MC × 4) + (MC − Cut-off)} + VAT (20%) |
| 4d | Wine — Own Brand from Bulk/Concentrate/Grape Juice imported from Customs/Other State (blended with or without alcohol) | 150% of MC (MC × 1.50) | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 4) OR {(MC × 4) + (MC − Cut-off)} + VAT (20%) |
| 4e | Wine — Foreign Brand from Bulk/Concentrate/Grape Juice imported from Customs/Other State (blended with or without alcohol) | 200% of MC (MC × 2) | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 4) OR {(MC × 4) + (MC − Cut-off)} + VAT (20%) |
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 5a | Mild Liquor-A: Any FL (other than Mild Beer) — alcohol ≤ 8.75% proof spirit (5% v/v) | 175% of MC or ₹42/bulk litre, whichever is higher | MC × 3.75 + VAT |
| 5b | Mild Liquor-B: Any FL (other than Fermented Beer) — alcohol > 8.75% proof spirit (5% v/v) but ≤ 14% proof spirit (8% v/v) | 200% of MC or ₹200/bulk litre, whichever is higher | MC × 4.25 + VAT |
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 6a | CL — Non-cashew/non-mohwra spirit, no colouring, 62.5° proof spirit (35.66% v/v) — BLACK & WHITE LABEL | 220% of MC or ₹155/proof litre, whichever is higher | MC × 4.5 + VAT |
| 6b | CL — Non-cashew/non-mohwra spirit, no colouring, 75° proof spirit (42.8% v/v) — REGULAR LABEL | 220% of MC or ₹180/proof litre, whichever is higher | MC × 4.5 + VAT |
| 6c | CL — Grain-based spirit, with colouring, 75° proof spirit (42.8% v/v) — COLOURED LIQUOR | 250% of MC or ₹250/proof litre, whichever is higher | MC × 4.5 + VAT |
| Sr | Item | Current Excise Duty | Current MRP Formula |
|---|---|---|---|
| 1 | IMFL (Excluding Rum) | 180% of MC or ₹180/proof litre, whichever is higher | MC < ₹120: MC × 3.8 + VAT; MC > ₹120: {(MC × 3.8) + (MC − 120) × 5} + VAT |
| 2 | Rum | 60% of MC or ₹135/proof litre, whichever is higher | MC < ₹120: MC × 2.6 + VAT; MC > ₹120: {(MC × 2.6) + (MC − 120) × 5} + VAT |
| 3 | Wine (Blended with Outside Wine or Addition of Alcohol) | MC × 0.6 | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 3.6) OR {(MC × 3.6) + (MC − Cut-off)} + VAT (20%) |
| 4 | Wine (Produced from Grapes in Maharashtra) | MC × 1 [₹10/bulk litre from 1 Jan 2022 to 31 Dec 2026] | Cut-off = (Bottle size/1,000) × 40; MRP = (MC × 2.7) OR {(MC × 2.7) + (MC − Cut-off)} + VAT (20%) |
| 5 | Beer (Mild/Fermented) | 100% of MC | MC × 3.15 + VAT |
Note: CSD IMFL labels must prominently display "FOR DEFENCE SERVICE PERSONNEL ONLY" in capital letters.
| Sr | Category | Excise Duty | MRP Formula |
|---|---|---|---|
| 1 | Spirits (Civilian import) | 150% of MC or ₹450/bulk litre, whichever is higher | MC < ₹210: MC × 3.5 + Custom Duty + VAT; MC > ₹210: {(MC × 3.5) + (MC − 210) × 4} + Custom Duty + VAT |
| 2 | Spirits (CSD imports) | 180% of MC or ₹230/bulk litre, whichever is higher | MC < ₹210: MC × 3.5 + Custom Duty + VAT; MC > ₹210: {(MC × 3.5) + (MC − 210) × 4} + Custom Duty + VAT |
| 3 | Mild Beer | 175% of MC or ₹42/bulk litre, whichever is higher | MC × 3.5 + Custom Duty + VAT |
| 4 | Fermented Beer | 235% of MC or ₹80/bulk litre, whichever is higher | MC × 4 + Custom Duty + VAT |
| 5 | Mild Liquor-A | 150% of MC or ₹33/bulk litre, whichever is higher | MC × 3.5 + Custom Duty + VAT |
| 6 | Mild Liquor-B | 175% of MC or ₹42/bulk litre, whichever is higher | MC × 3.75 + Custom Duty + VAT |
| Sr | MRP Bracket | Special Fee |
|---|---|---|
| 1 | MRP up to ₹900/bulk litre | ₹400/bulk litre |
| 2 | MRP between ₹901 and ₹6,000/bulk litre | ₹300/bulk litre |
| 3 | MC exceeds ₹6,000 | 5% of MRP |
MRP Formula for Imported Foreign Liquor:
| Sr | Category | Transport Fee |
|---|---|---|
| 1A | Molasses | (Rate not specified in text) |
| 1B(i) | Alcohol for Potable Liquor | ₹2/bulk litre |
| 1B(ii) | Alcohol for Industrial Products | ₹0.30/bulk litre |
| 1B(iii) | IMFL | ₹2/bulk litre |
| 1B(iv) | Country Liquor | ₹1.25/bulk litre |
| 1C | Beer | ₹0.25/bulk litre |
| 1D | Wine | ₹0.25/bulk litre |
| Sr | Category | Export Fee |
|---|---|---|
| 2A | Molasses | ₹50/Metric Ton |
| 2B(i) | Alcohol for Potable Liquor (RS/Grain Spirit) | ₹0.40/bulk litre |
| 2B(ii) | Alcohol for Industries | ₹1.50/bulk litre |
| 2B(iii) — IMFL | MRP below ₹500 | ₹3/bulk litre |
| 2B(iii) — IMFL | MRP above ₹500 | ₹10/bulk litre |
| 2B(iv) | CSD — Spirits, Wine, Malt Liquor | ₹1/bulk litre |
| 2B(v) | Country Liquor | Not applicable |
| 2C | Beer | ₹1/bulk litre |
| 2D | Wine | ₹0.50/bulk litre |
| Sr | Category | Import Fee |
|---|---|---|
| 3A | Molasses | Not applicable |
| 3B(i) | Alcohol for Potable Liquor (RS/Grain Spirit) | ₹10/bulk litre |
| 3B(ii) | Alcohol for Industries | ₹1.50/bulk litre |
| 3B(iii) | IMFL | ₹7/bulk litre |
| 3B — FL Concentrates imported across Custom Frontier by IMFL Manufacturers | ₹15/bulk litre | |
| 3C | Beer | ₹4/bulk litre |
| 3D | Wine | ₹7/bulk litre |
| 3D — Wine Concentrates / Bulk Wine imported across Custom Frontier by IMFL Manufacturers | ₹15/bulk litre |
Note: Countervailing duty equal to excise duty is recoverable on imports from other States, in addition to import fee.
For IMFL Manufacturers Outside Maharashtra (Form-K Registration):
| Sr | Description | Fee (₹) |
|---|---|---|
| — | Manufacturer registration (Form-K) for selling produce in Maharashtra | ₹16,69,800/- |
| 1 | Each IMFL brand label — ex-manufactory price up to ₹30/litre | ₹5,000/- |
| 2 | Each IMFL brand label — ex-manufactory price above ₹30/litre and below ₹70/litre | ₹7,000/- |
| 3 | Each IMFL brand label — ex-manufactory price ₹70/litre and above | ₹10,000/- |
| 4 | Each brand of Beer and Wine | ₹5,000/- |
Key Notes: