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:
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