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Local liquor Manufactured by using spirit produced from cashew apples, mohwra flowers or any other fermentative bases of fruits and flowers which are produced locally in the state.

Issued
28 Feb 2026
Source
Maharashtra eGazette
Category
Egazette

What This Document Says

Amended Rule/Section: Rule 11, Sub-rule (3), Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975

Type of Change: Amendment — Substitution of dates and deadline language

What Changed: Rule 11(3) previously required certain tax filings or declarations by the 31st of March, with the last date being implicitly linked to month-end. The amendment shifts the critical deadline from the 31st of March to the 15th of March and replaces the phrase "last date" with explicit reference to "15th day." This effectively advances the filing/declaration deadline by 16 days. The same date-shifting logic is applied to the Illustration section, where "31st May" becomes "15th May" and "30th June" becomes "15th June," indicating a systemic acceleration of all quarterly or periodic compliance deadlines under this rule.

Key Details:

  • Clause (a): Deadline moved from 31st March → 15th March

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मराठीत सारांश

थोडक्यात: महाराष्ट्रात स्थानिकरित्या तयार केलेल्या फळ आणि फुलांपासून बनवलेल्या स्पिरिटवर excise duty लागू होते.

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**विस्तारपूर्ण समजा:**

**कोणत्या गोष्टीचा हा नियम आहे?**

महाराष्ट्रात स्थानिकरित्या (राज्यातच) उत्पादित केलेल्या काही विशेष दारूंना हा नियम लागू होतो:

• **कश्मीरी फुलांपासून** (Cashew apples)
• **मोहरा फुलांपासून**
• **इतर स्थानिक फळ आणि फुलांपासून**

हे सर्व प्राकृतिक किण्वन प्रक्रियेने (fermentation) तयार होतात.

**Excise Duty म्हणजे काय?**

राज्य सरकारला हे दारू विक्री होताना tax द्यावा लागतो. हा tax "excise duty" म्हणून वसूल केला जातो.

**साधारण भाषेत:** जर तुम्ही घरी किंवा दारूघरात हे स्थानिक फळ-फुलांचे दारू विकले, तर सरकारला tax देऊन नंतरच विक्री करता येते.

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**मुद्दा:** स्थानिक उत्पादन प्रोत्साहित करणे, पण सरकारला आय निश्चित करणे.

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Disclaimer: This page presents a research-grade plain-language summary of a Government of Maharashtra notification, generated by MyExcise's AI from the original government source. It is not a substitute for the original document or legal advice. Always verify the original PDF (linked above) before acting. MyExcise is a research and reference tool, not a law firm.
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