Part IV-B Ext 197 (31 May 2022) HOME DEPARTMENT NOTIFICATION MAHARASHTRA PROHIBITION ACT. No. CLR-10...

Reference

CLR-1021/C.R.175

Issued

31 May 2022

Source

Maharashtra eGazette

Category

Egazette

What This Document Says

Amended Rule/Section: Schedule to Government Notification No. ARM.1096/21/2/EXC.3 dated 13th September, 1996 under the Maharashtra Prohibition Act, 1949 — Entry 10 (Country Liquor taxation)

Type of Change: Substitution of existing entry

What Changed: The notification substitutes the entire Entry 10 of the Schedule relating to country liquor (as defined under the Maharashtra Country Liquor Rules, 1973). The amendment introduces a revised four-category tax structure for country liquor based on:

Source of spirit (cashew-apple/mhowra vs. other materials; grain-based)

Alcoholic strength (62.5° vs. 75° proof spirit)

Use of colouring substances (with or without)

Each category now has a specific per-proof-litre tax rate or a percentage of manufacturing cost (whichever is higher).

Key Details:

Category	Source & Composition	Proof Strength	Tax Rate
(a)	Cashew-apple & mhowra flowers, no colouring	75° proof (42.8% v/v)	₹10 per proof litre
(b)	Other materials (not cashew/mhowra), no colouring	62.5° proof (35.66% v/v)	220% of manufacturing cost OR ₹155 per proof litre (whichever higher)
(c)	Other materials (not cashew/mhowra), no colouring	75° proof (42.8% v/v)	220% of manufacturing cost OR ₹180 per proof litre (whichever higher)
(d)	Grain-based with colouring substances	75° proof (42.8% v/v)	250% of manufacturing cost OR ₹250 per proof litre (whichever higher)

Effective Date: 1st June, 2022

Authority: Section 105(1) of the Maharashtra Prohibition Act, 1949

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मराठीत सारांश

थोडक्यात:
कंट्री लिकरवर नवीन टैक्स रचना लागू झाली — ४ श्रेणीनुसार वेगवेगळे tax दर, proof strength आणि कच्च्या माल प्रकारावर आधारित।

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**काय बदलले?**

आधी कंट्री लिकरवर एक साधे tax होते। आता (१ जून २०२२ पासून) **४ नई श्रेणी** आली आहेत:

**श्रेणी (a):** काजू आणि महुआ फूलांपासून बनवलेली लिकर
- Strength: 75° proof
- Tax: **₹10 प्रति proof litre**
- सबसे कम tax

**श्रेणी (b):** दुसऱ्या माल (आखु, अन्न इत्यादी) पासून, कमजोर
- Strength: 62.5° proof
- Tax: **220% manufacturing cost किंवा ₹155 (जो जास्त हो)**

**श्रेणी (c):** दुसऱ्या माल, मजबूत
- Strength: 75° proof
- Tax: **220% manufacturing cost किंवा ₹180 (जो जास्त हो)**

**श्रेणी (d):** धान्य-आधारित + रंग मिसळलेली
- Strength: 75° proof
- Tax: **250% manufacturing cost किंवा ₹250 (जो जास्त हो)**
- सर्वांत जास्त tax

**कार्यकरी:**
- कंट्री लिकर उत्पादकांनी आपली लिकर कोणत्या श्रेणीत येते ते ठरवून योग्य tax भरावा लागेल
- काजू-महुआ लिकर सर्वांत सस्ते tax दरावर उपलब्ध आहे

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Part IV-B Ext 197 (31 May 2022) HOME DEPARTMENT NOTIFICATION MAHARASHTRA PROHIBITION ACT. No. CLR-10...

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