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 |