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MAHARASHTRA PROHIBITION ACT — FEE REVISION GAZETTE

Gazette Reference: BPA-0126/C.R. 14/Exc-2, Part 4-B Extra-Ordinary No. 79, dated 18 February 2026

Type: Fee Revision — Financial Year 2026-27

Authority: Section 139 of the Maharashtra Prohibition Act, 1949, read with Rule 4 of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licences) Rules, 1996

Summary: This notification prescribes the revised rates of licence fees for all categories of potable liquor licences (manufacturing, wholesale, retail, and temporary) under the Maharashtra Prohibition Act for the financial year 2026-27. The schedule covers distilleries, breweries, country liquor, foreign liquor, wine, beer, and special purpose licences, with fees structured by production capacity (in bulk litres or cases) or population brackets of the jurisdiction.

COMPLETE FEE SCHEDULE — FY 2026-27

Sr	Licence Form	Description	Fee (₹)
A-1A	Form I	Distillery — Spirit by Primary Distillation (a) Upto 15,00,000 B.L.	5,00,000
A-1A	Form I	Distillery — Spirit by Primary Distillation (b) 15,00,001–45,00,000 B.L.	8,88,300
A-1A	Form I	Distillery — Spirit by Primary Distillation (c) 45,00,001–90,00,000 B.L.	11,09,100
A-1A	Form I	Distillery — Spirit by Primary Distillation (d) 90,00,001–1,35,00,000 B.L.	13,31,600
A-1A	Form I	Distillery — Spirit by Primary Distillation (e) 1,35,00,001–1,80,00,000 B.L.	15,54,000
A-1A	Form I	Distillery — Spirit by Primary Distillation (f) 1,80,00,001–2,25,00,000 B.L.	18,01,500
A-1A	Form I	Distillery — Spirit by Primary Distillation (g) 2,25,00,001–2,70,00,000 B.L.	20,89,500
A-1A	Form I	Distillery — Spirit by Primary Distillation (h) 2,70,00,001–3,15,00,000 B.L.	24,25,500
A-1A	Form I	Distillery — Spirit by Primary Distillation (i) 3,15,00,001–3,60,00,000 B.L.	28,15,500
A-1A	Form I	Distillery — Spirit by Primary Distillation (j) 3,60,00,001–4,05,00,000 B.L.	32,76,200
A-1A	Form I	Distillery — Spirit by Primary Distillation (k) 4,05,00,001 B.L. and above	38,00,500
A-1B	Form I	Distillery — Spirit by Re-distillation (a) Upto 90,00,000 B.L.	4,45,000
A-1B	Form I	Distillery — Spirit by Re-distillation (b) 90,00,001 B.L. and above	8,88,300
A-1C	Form I	Distillery — Grape Spirit (Pot Distillation Method)	80,100
A-1D	Form I	Distillery — Spirit other than from molasses/grain/malt/grape (Local Liquor use)	80,100
A-2A	Form PLL	Potable Liquor Manufacture (a) Minimum/Nil or upto 1,00,000 cases of 9 B.L.	33,62,000
A-2A	Form PLL	Potable Liquor Manufacture (b) Above 1,00,000 cases of 9 B.L. each	33.62 per case
A-2B	Form PLL	Potable Liquor (Grape Brandy & Local Liquor) to BRL/Form I holder	1,70,100
B-1	Form BRL	Beer Manufacture (a) Minimum/Nil or upto 1,00,000 cases of 7.8 B.L.	11,22,000
B-1	Form BRL	Beer Manufacture (b) Above 1,00,000 cases of 7.8 B.L. each	11.22 per case
B-2	Form BRL	Wine Manufacture (a) Minimum/Nil or upto 1,200 cases of 9 B.L.	10,000
B-2	Form BRL	Wine Manufacture (b) 1,201–3,000 cases of 9 B.L. each	16,100
B-2	Form BRL	Wine Manufacture (c) Above 3,000 cases of 9 B.L. each	16,100 or 2.06 per case (whichever higher)
B-3	Form BRL	Craft Beer — Microbrewery (a) Upto 2,00,000 B.L. annual capacity	3,20,100
B-3	Form BRL	Craft Beer — Microbrewery (b) 2,00,001–4,00,000 B.L. annual capacity	6,40,100
B-3	Form BRL	Craft Beer — Microbrewery (c) 4,00,001–15,00,000 B.L. annual capacity	8,00,200
C-1	Form CL-I	Country Liquor Manufacture (a) Minimum/Nil or upto 1,00,000 cases of 9 B.L.	28,02,000
C-1	Form CL-I	Country Liquor Manufacture (b) Above 1,00,000 cases of 9 B.L. each	28.02 per case
C-2	Form CL-II	Country Liquor Wholesale/Storage (a) Minimum/Nil or upto 25,000 cases of 9 B.L.	4,58,500
C-2	Form CL-II	Country Liquor Wholesale/Storage (b) Above 25,000 cases of 9 B.L. each	18.34 per case
C-3	Form CL-III	Country Liquor Retail (a) Population upto 5,000	71,300
C-3	Form CL-III	Country Liquor Retail (b) Population 5,001–10,000	1,22,200
C-3	Form CL-III	Country Liquor Retail (c) Population 10,001–2,00,000	3,05,300
C-3	Form CL-III	Country Liquor Retail (d) Population 2,00,001–10,00,000	5,08,500
C-3	Form CL-III	Country Liquor Retail (e) Population 10,00,001–20,00,000	7,11,900
C-3	Form CL-III	Country Liquor Retail (f) Population more than 20,00,000	9,15,000
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (a) Population upto 5,000	21,400
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (b) Population 5,001–10,000	36,700
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (c) Population 10,001–2,00,000	91,700
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (d) Population 2,00,001–10,00,000	1,52,700
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (e) Population 10,00,001–20,00,000	2,13,600
C-3A	Endorsement on CL-III	Beer Sale Endorsement on CL-III (f) Population more than 20,00,000	2,74,600
C-4	Form CL/FL/TOD-III	Country Liquor Retail (Sealed Bottles, Off Consumption) (a) Population upto 1,00,000	2,52,700
C-4	Form CL/FL/TOD-III	Country Liquor Retail (Sealed Bottles, Off Consumption) (b) Population 1,00,001–10,00,000	4,59,000
C-4	Form CL/FL/TOD-III	Country Liquor Retail (Sealed Bottles, Off Consumption) (c) Population more than 10,00,000	6,65,200
D-1	Form E	Mild Liquor/Beer/Craft Beer/Wine at Hotel/Restaurant/Canteen/Club (a) Population upto 1,00,000	55,000
D-1	Form E	Mild Liquor/Beer/Craft Beer/Wine at Hotel/Restaurant/Canteen/Club (b) Population 1,00,001–10,00,000	1,65,000
D-1	Form E	Mild Liquor/Beer/Craft Beer/Wine at Hotel/Restaurant/Canteen/Club (c) Population 10,00,001–20,00,000	3,30,000
D-1	Form E	Mild Liquor/Beer/Craft Beer/Wine at Hotel/Restaurant/Canteen/Club (d) Population more than 20,00,000	4,95,000
D-2	Form E-2	Wine Retail Sale (a) Population upto 1,00,000	38,300
D-2	Form E-2	Wine Retail Sale (b) Population 1,00,001–10,00,000	95,300
D-2	Form E-2	Wine Retail Sale (c) Population 10,00,001–20,00,000	1,42,900
D-2	Form E-2	Wine Retail Sale (d) Population more than 20,00,000	1,90,300
E-1	Form FL-I	Foreign Liquor Wholesale/Import (a) Minimum/Nil or upto 25,000 cases of 9 B.L.	6,97,600
E-1	Form FL-I	Foreign Liquor Wholesale/Import (b-i) Above 25,000 cases — Spirits per case	23.88 per case
E-1	Form FL-I	Foreign Liquor Wholesale/Import (b-ii) Above 25,000 cases — Wines per case	10.26 per case
E-1	Form FL-I	Foreign Liquor Wholesale/Import (b-iii) Above 25,000 cases — Beer & Mild Liquor per case	6.85 per case
E-2	Form FL-II	Foreign Liquor Vendor (a) Population upto 50,000	3,09,700
E-2	Form FL-II	Foreign Liquor Vendor (b) Population 50,001–1,00,000	4,92,700
E-2	Form FL-II	Foreign Liquor Vendor (c) Population 1,00,001–2,50,000	7,45,200
E-2	Form FL-II	Foreign Liquor Vendor (d) Population 2,50,001–5,00,000	10,43,900
E-2	Form FL-II	Foreign Liquor Vendor (e) Population 5,00,001–10,00,000	12,96,100
E-2	Form FL-II	Foreign Liquor Vendor (f) Population 10,00,001–20,00,000	17,33,700
E-2	Form FL-II	Foreign Liquor Vendor (g) Population more than 20,00,000	20,32,100
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (a) Population upto 50,000	95,500
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (b) Population 50,001–1,00,000	1,42,900
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (c) Population 1,00,001–2,50,000	2,85,400
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (d) Population 2,50,001–5,00,000	4,75,500
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (e) Population 5,00,001–10,00,000	7,60,500
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (f) Population 10,00,001–20,00,000	10,45,600
E-3	Form FL-III	Foreign Liquor at Hotel — Restaurants (g) Population above 20,00,000	11,40,500
E-3	Form FL-III	Foreign Liquor at Hotel — Star Hotels (A) Three Star Hotels (additional fee)	8,94,400
E-3	Form FL-III	Foreign Liquor at Hotel — Star Hotels (B) Four Star Hotels (additional fee)	14,90,600
E-3	Form FL-III	Foreign Liquor at Hotel — Star Hotels (C) Five Star Hotels (additional fee)	22,85,100
E-3	Form FL-III	Foreign Liquor at Hotel — Star Hotels (D) Other than A, B, C (additional fee)	50,000
E-4	Form FL-IV	Foreign Liquor at Club (a) Population upto 50,000	99,900
E-4	Form FL-IV	Foreign Liquor at Club (b) Population 50,001–1,00,000	1,49,400
E-4	Form FL-IV	Foreign Liquor at Club (c) Population 1,00,001–2,50,000	2,98,400
E-4	Form FL-IV	Foreign Liquor at Club (d) Population 2,50,001–5,00,000	4,97,100
E-4	Form FL-IV	Foreign Liquor at Club (e) Population 5,00,001–10,00,000	7,95,000
E-4	Form FL-IV	Foreign Liquor at Club (f) Population 10,00,001–20,00,000	10,93,100
E-4	Form FL-IV	Foreign Liquor at Club (g) Population above 20,00,000	11,92,400
E-5	Form FL-IV-A	Temporary Foreign Liquor — Charity/Consulate/Social/Family (a) Population upto 1,00,000	5,000
E-5	Form FL-IV-A	Temporary Foreign Liquor — Charity/Consulate/Social/Family (b) Population 1,00,001–10,00,000	8,200
E-5	Form FL-IV-A	Temporary Foreign Liquor — Charity/Consulate/Social/Family (c) Population 10,00,001–20,00,000	11,300
E-5	Form FL-IV-A	Temporary Foreign Liquor — Charity/Consulate/Social/Family (d) Population more than 20,00,000	16,100
E-5	Form FL-IV-A	Temporary Foreign Liquor — Commercial Event (Entertainment/Sporting)	32,100
E-5	Form FL-IV-A	Temporary Foreign Liquor — Wine Festival	5,000
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (a) Population upto 50,000	28,700
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (b) Population 50,001–1,00,000	42,900
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (c) Population 1,00,001–2,50,000	85,700
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (d) Population 2,50,001–5,00,000	1,42,700
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (e) Population 5,00,001–10,00,000	2,28,200
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (f) Population 10,00,001–20,00,000	3,13,700
E-6	Form FL/BR-II	Beer Retail (Sealed Bottles, Off Consumption) (g) Population above 20,00,000	3,42,200
E-7	Form FL-XI	Brandy/Rum for Industrial/Educational/Scientific/Aircraft/Ambulance/First Aid	1,000
E-8	Form FL-XII	Brandy/Rum as Medicine Ingredient (on prescription)	1,000
E-9	Form FL-XIII	Fortified Wine Sale (Champagne, Port, Wincarnis, etc.) on prescription	1,000
E-10	Form FLW-II	Wine Retail (Sealed Bottles, Off Consumption)	12,200
E-11	Form FLW-I	Wine Wholesale/Import Trade Licence	24,200
F-1	Form K	Certificate of Registration for IMFL/Beer Manufacturers (Outside Maharashtra)	19,20,300

SPECIAL PROVISIONS

FL-IV Concession (Restricted Membership Clubs):

Clubs with membership restricted to a single class/category qualify for 25% of standard FL-IV fee (subject to annual certification by Commissioner, State Excise).

Cantonment Area:

Licence fees same as applicable to the Municipal Corporation area within whose boundaries or adjacent to the Cantonment.

Five-Year Renewal Licences:

Licences renewed for five years prior to FY 2026-27 not subject to these new rates during their validity period.
Exception: Licences charged on production/purchase/sale in cases or bulk litres must pay excess fee (at 2026-27 base year rates) on production/sales exceeding slab thresholds for the five-year period (2026-2031).

Effective Date: Financial Year 2026-27 (from 1 April 2026)

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मराठीत सारांश

# थोडक्यात:
महाराष्ट्र दारूबंदी कायद्यांतर्गत सर्व प्रकारच्या दारूच्या licence-साठी 2026-27 साठी नवीन वार्षिक fee तय केली गेली आहे।

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## याचा मतलब काय?

**या notification नुसार:**

दारू बनवणारी, विक्री करणारी किंवा warehouse चालवणारी कोणीही व्यक्ती किंवा कंपनी आपले licence renew करताना नवीन fee भरावी लागेल। पुरानी fee तय नाही, आता नई fee आहे।

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## कोण-कोणाला लागू होतं?

✓ **Spirit Distillery** (दारू बनवणारी कारखाने)
✓ **Potable Liquor** manufacture (फॉरेन लिकर उत्पादन)
✓ **Beer & Wine** बनवणारी
✓ **Country Liquor** बनवणारे आणि विकणारे
✓ **होटेल-रेस्तोरा** (देशी दारू देणारे)

---

## Fee कसे ठरतात?

**दोन पद्धती आहेत:**

1. **Slabs Based (उत्पादन क्षमतेनुसार):** जेवढी ज्यादा दारू बनवतात, तेवढी ज्यादा fee. उदा. — Spirit Distillery: 15 लाख पर्यंत = ₹5,00,000, पण 4 कोटी पर्यंत = ₹38,00,500

2. **Population Based (नगर आकारनुसार):** Country Liquor Retail साठी — लहान गावात ₹71,300, मोठ्या शहरात ₹9,15,000

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## उदाहरणे:

| License Type | Fee |
|---|---|
| **Beer बनवणे** (1-10 लाख case) | ₹11,22,000 |
| **Craft Microbrewery** (2-4 कोटी B.L.) | ₹6,40,100 |
| **Country Liquor बनवणे** (10 लाख case) | ₹28.02 per case |
| **Country Liquor Retail** (5-10 लाख लोक) | ₹5,08,500 |

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## महत्वाचे नियम:

🔹 **नई fee 2026-27 साठी लागू आहे** — पुरानी fee आता वैध नाही

🔹 **देणे अनिवार्य आहे** — नाहीतर licence रद्द होऊ शकती

🔹 **Country Liquor Wholesale transfer:** जर license holder बदलला तर fee नाही (prior approval असेल तर)

🔹 **वास्तविक उत्पादन/विक्री** — तुम्ही गेल्या साळीत जेवढी दारू बनवली वा विकली, त्यानुसार सही slab निवडा

---

## असे करा:

1. आपल्या **license form** (I, PLL, BRL, CL-I, CL-II, CL-III) पहा
2. तुमचे **उत्पादन capacity** किंवा **नगर लोकसंख्या** वरून सही slab शोधा
3. **नवीन fee भरा** आणि **renewal** करा

**हवे झाल्यास जिल्हा excise office ला संपर्क करा!**

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Form form:358 (requires_form)
Rule THE MAHARASHTRA POTABLE LIQUOR (Periodic... — 1 Short title शीर्षक (amends)
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MAHARASHTRA PROHIBITION ACT — FEE REVISION GAZETTE

What This Document Says

MAHARASHTRA PROHIBITION ACT — FEE REVISION GAZETTE

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