(1) Tax Structure of Excise Duty. The present rates of excise duties on various types of liquor is indicated are as under:
a) FOR CIVILIANS (OTHER THAN DEFENCE SERVICES)
ITEM | EXCISE DUTY | M.R.P
IMFL a) If Manufacturing cost is up to Rs.260/- per bulk litre: 450% of the Manufacturing Cost or Rs. 750/- per proof litre whichever is higher. | MRP: MC x 6.5 + VAT(40%) b) If Manufacturing cost exceeds Rs.260/- per bulk litre: 300% of the Manufacturing Cost | MRP: (MC x 5) + (MC-260) x 4 + VAT(40%)
Local Liquor - Manufactured by using spirit produced from Cashew apples, mohwra flowers or any other fermentative bases of fruits and flowers produced in the State. Excise Duty: Rupees 50/- per proof litre of alcoholic contents. | MRP: MC x 5 + VAT
BEER A. Mild Beer (Less than 5% v/v alcohol): 175% of manufacturing cost or Rs. 42/- per bulk litre whichever is higher. | MRP: MC x 3.75 + VAT(40%) B. Fermented Beer (More than 5% v/v alcohol): 235% of manufacturing cost or Rs. 80/- per bulk litre whichever is higher. | MRP: MC x 4.60 + VAT(40%) C. Craft Beer (Not exceeding 14 Proof Spirit or 8% v/v alcohol): Rs. 60/- per bulk litre | MRP: MC x 4 + VAT
WINE a) Wine produced from Grapes in State (Without Addition of Alcohol or Blending of Outside Wine): 10 x (Size of bottles/10000) (Rs. 10/- per bulk litre from 1st January 2022 till 31st December 2026). | MRP: Cut off= (Size of bottles/1000) x 75, (MC x 3) OR {(MC x 3) + (MC - Cut off)} + VAT(20%) b) Wine Produced from Fruits other than Grapes: 100% of Manufacturing cost (MC x 1) | MRP: Cut off= (Size of bottles/1000) x 40, (MC x 4) OR {(MC x 4) + (MC - Cut off)} + VAT(20%) c) Wines Produced from Grapes in State (With addition of Alcohol): 125% of MC (MC x 1.25) | MRP: Cut off= (Size of bottles/1000) x 40, (MC x 4) OR {(MC x 4) + (MC - Cut off)} + VAT(20%) d) Wines Produced as Own Brand from Bulk/Concentrate Wine or Grape Juice Imported from across Custom/Other State, Blended with or without Alcohol: 150% of MC (MC x 1.50) | MRP: same formula + VAT(20%) e) Wines Produced as Foreign Brand from Bulk/Concentrate Wine or Grape Juice Imported: 200% of MC (MC x 2) | MRP: same formula + VAT(20%)
Mild Liquor a. Mild Liquor-A: Any Foreign Liquor other than Mild Beer having alcohol strength not exceeding 8.75% of proof spirit (5% v/v): 175% of manufacturing cost or Rs. 42/- per bulk litre whichever is higher. | MRP: MC x 3.75 + VAT b. Mild Liquor-B: Any Foreign Liquor other than Fermented Beer having alcoholic strength exceeding 8.75% of proof spirit (5% v/v) but not exceeding 14% of proof spirit (8% v/v): 200% of manufacturing cost or Rs. 200/- per bulk litre whichever is higher. | MRP: MC x 4.25 + VAT
COUNTRY LIQUOR a. BLACK and WHITE LABEL: Manufactured using articles other than cashew-apples and mhowra flower based spirit without addition of colouring substance, alcoholic strength 62.5 degree proof spirit (35.66% v/v): 220% of manufacturing cost or Rs. 155/- per proof litre whichever is higher. | MRP: MC x 4.5 + VAT b. REGULAR LABEL: Same without colouring, alcoholic strength 75 degree proof spirit (42.8% v/v): 220% of manufacturing cost or Rs. 180/- per proof litre whichever is higher. | MRP: MC x 4.5 + VAT c. COLOURED LIQUOR: Manufactured using grain based spirit with addition of colouring substances, 75 degree proof spirit (42.8% v/v): 250% of manufacturing cost or Rs. 250/- per proof litre whichever is higher. | MRP: MC x 4.5 + VAT
b) EXCISE DUTY RATES FOR CANTEEN STORES DEPARTMENT [DEFENCE] IMFL (Excluding Rum): 180% of manufacturing cost or Rs. 180/- per proof litre whichever is higher. | MRP: MC < Rs.120 = MC x 3.8 + VAT; MC > Rs.120 = {(MC x 3.8) + (MC - 120 x 5)} + VAT RUM: 60% of manufacturing cost or Rs. 135/- per proof litre whichever is higher. | MRP: MC < Rs.120 = MC x 2.6 + VAT; MC > Rs.120 = {(MC x 2.6) + (MC - 120 x 5)} + VAT WINE (Blended with Outside Wine or Addition of Alcohol): MC x 0.6 | MRP: Cut off formula + VAT(20%) WINE (Produced from Grapes in Maharashtra): MC x 1 (Rs. 10/- per bulk litre from 1 Jan 2022 till 31 Dec 2026) | MRP: Cut off formula + VAT(20%) BEER (mild/fermented) for Defence: 100% of manufacturing cost | MRP: MC x 3.15 + VAT
c) SPECIAL FEES FOR OVERSEAS IMPORT OF IMPORTED FOREIGN LIQUOR Spirits: 150% of MC or Rs. 450/- per bulk litre whichever is higher. | MRP: MC < Rs.210 = MC x 3.5 + Custom Duty + VAT; MC > Rs.210 = {(MC x 3.5) + (MC - Cut off x 4)} + Custom Duty + VAT Spirits in case of CSD imports: 180% of MC or Rs. 230/- per bulk litre whichever is higher. Wines: 1. Rs 400/- per BL having MRP up to Rs.900/-; 2. Rs.300/- per BL having MRP Rs.901-6000/-; 3. 5% of MRP if MC exceeds Rs.6000/- | MRP: MC x 2 + Special fee + Custom Duty + VAT Mild Beer: 175% of MC or Rs. 42/- per bulk litre whichever is higher. | MRP: MC x 3.5 + Custom Duty + VAT Fermented Beer: 235% of MC or Rs. 80/- per bulk litre whichever is higher. | MRP: MC x 4 + Custom Duty + VAT Mild Liquor-A: 150% of MC or Rs. 33/- per bulk litre whichever is higher. | MRP: MC x 3.5 + Custom Duty + VAT Mild Liquor-B: 175% of MC or Rs. 42/- per bulk litre whichever is higher. | MRP: MC x 3.75 + Custom Duty + VAT
(2) Other Fees Transport Fee:
Export Fee/Export out of State:
Import Fee:
(3) Procedure for Imported Foreign Liquor - Label/Brand Registration Every manufacturer of liquor located outside state who wishes to sell in Maharashtra must register (Form-K) with Commissioner of State Excise. Registration Fee: Rs. 16,69,800/- Label registration fee per brand:
Source: Maharashtra State Excise Department Official Website (stateexcise.maharashtra.gov.in) Document: Revised MRP and Duty Structure (FY 2025-26) PDF URL: https://stateexcise.maharashtra.gov.in/Site/Upload/Pdf/Revised_MRP_Duty.pdf