Gazette Reference: Revised MRP and Duty Structure (FY 2025-26)
Type: Comprehensive Duty Structure Revision — Financial Year 2025-26
Authority: Bombay Prohibition Act, 1949 and Maharashtra Excise Duty Rules
Summary: This gazette establishes comprehensive excise duty rates and Maximum Retail Price (MRP) formulas for all categories of alcoholic beverages for FY 2025-26. The revision covers IMFL, country liquor, beer, wine, and special provisions for Defence/CSD imports, along with associated transport, import/export fees, and brand registration charges.
| Category | Excise Duty | MRP Formula |
|---|---|---|
| IMFL (MC ≤ Rs. 260/BL) | 450% of MC or Rs. 750/proof litre (whichever higher) | MC × 6.5 + VAT (40%) |
| IMFL (MC > Rs. 260/BL) | 300% of MC | (MC × 5) + (MC-260) × 4 + VAT (40%) |
| Local Liquor (from Cashew/Mohwra/fruit fermentative bases) | Rs. 50/proof litre | MC × 5 + VAT |
| Beer Type | Excise Duty | MRP Formula |
|---|---|---|
| Mild Beer (<5% v/v) | 175% of MC or Rs. 42/BL (whichever higher) | MC × 3.75 + VAT (40%) |
| Fermented Beer (>5% v/v) | 235% of MC or Rs. 80/BL (whichever higher) | MC × 4.60 + VAT (40%) |
| Craft Beer (≤14 proof/8% v/v) | Rs. 60/BL | MC × 4 + VAT |
| Wine Category | Excise Duty | MRP Formula |
|---|---|---|
| Grape Wine (Maharashtra, no alcohol/blending) | Rs. 10/BL (till 31 Dec 2026) | Cutoff = Size/1000 × 75 (MC × 3) OR {(MC × 3) + (MC - Cutoff)} + VAT (20%) |
| Fruit Wine (non-grape) | 100% of MC | Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%) |
| Grape Wine (Maharashtra, with alcohol) | 125% of MC | Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%) |
| Own Brand (imported bulk/concentrate) | 150% of MC | Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%) |
| Foreign Brand (imported bulk/concentrate) | 200% of MC | Cutoff = Size/1000 × 40 (MC × 4) OR {(MC × 4) + (MC - Cutoff)} + VAT (20%) |
| Type | Alcohol Strength | Excise Duty | MRP Formula |
|---|---|---|---|
| Mild Liquor-A | ≤8.75% proof (5% v/v) | 175% of MC or Rs. 42/BL (whichever higher) | MC × 3.75 + VAT |
| Mild Liquor-B | >8.75% but ≤14% proof (5-8% v/v) | 200% of MC or Rs. 200/BL (whichever higher) | MC × 4.25 + VAT |
| Type | Strength | Excise Duty | MRP Formula |
|---|---|---|---|
| Black & White Label (non-cashew/mohwra) | 62.5° proof (35.66% v/v) | 220% of MC or Rs. 155/proof litre (whichever higher) | MC × 4.5 + VAT |
| Regular Label (non-cashew/mohwra) | 75° proof (42.8% v/v) | 220% of MC or Rs. 180/proof litre (whichever higher) | MC × 4.5 + VAT |
| Coloured Liquor (grain-based with colouring) | 75° proof (42.8% v/v) | 250% of MC or Rs. 250/proof litre (whichever higher) | MC × 4.5 + VAT |
| Item | Excise Duty | MRP Formula |
|---|---|---|
| IMFL (excl. Rum) (MC < Rs. 120) | 180% of MC or Rs. 180/proof litre (whichever higher) | MC × 3.8 + VAT |
| IMFL (excl. Rum) (MC > Rs. 120) | Same as above | {(MC × 3.8) + (MC - 120) × 5} + VAT |
| Rum (MC < Rs. 120) | 60% of MC or Rs. 135/proof litre (whichever higher) | MC × 2.6 + VAT |
| Rum (MC > Rs. 120) | Same as above | {(MC × 2.6) + (MC - 120) × 5} + VAT |
| Wine (blended/with alcohol) | MC × 0.6 | Cutoff = Size/1000 × 40 (MC × 3.6) OR {(MC × 3.6) + (MC - Cutoff)} + VAT (20%) |
| Wine (Maharashtra grapes) | MC × 1 (Rs. 10/BL till 31 Dec 2026) | Cutoff = Size/1000 × 40 (MC × 2.7) OR {(MC × 2.7) + (MC - Cutoff)} + VAT (20%) |
| Beer (mild/fermented) | 100% of MC | MC × 3.15 + VAT |
| Item | Special Fee | MRP Formula |
|---|---|---|
| Spirits (MC < Rs. 210) | 150% of MC or Rs. 450/BL (whichever higher) | MC × 3.5 + Custom Duty + VAT |
| Spirits (MC > Rs. 210) | Same as above | {(MC × 3.5) + (MC - 210) × 4} + Custom Duty + VAT |
| Spirits (CSD imports) (MC < Rs. 210) | 180% of MC or Rs. 230/BL (whichever higher) | MC × 3.5 + Custom Duty + VAT |
| Spirits (CSD imports) (MC > Rs. 210) | Same as above | {(MC × 3.5) + (MC - 210) × 4} + Custom Duty + VAT |
| IMFL (MRP ≤ Rs. 900) | Rs. 400/BL | MC × 2 + Special fee + Custom Duty + VAT |
| IMFL (MRP Rs. 901-6,000) | Rs. 300/BL | Same as above |
| IMFL (MRP > Rs. 6,000) | 5% of MRP | Same as above |
| Mild Beer | 175% of MC or Rs. 42/BL (whichever higher) | MC × 3.5 + Custom Duty + VAT |
| Fermented Beer | 235% of MC or Rs. 80/BL (whichever higher) | MC × 4 + Custom Duty + VAT |
| Mild Liquor-A | 150% of MC or Rs. 33/BL (whichever higher) | MC × 3.5 + Custom Duty + VAT |
| Mild Liquor-B | 175% of MC or Rs. 42/BL (whichever higher) | MC × 3.75 + Custom Duty + VAT |
| Wine | N/A | MC × 2 + Special fee + Custom Duty + VAT |
| Foreign Liquor Concentrates | Rs. 15/BL | As applicable |
| Wine Concentrates/Bulk | Rs. 15/BL | As applicable |
| Item | Fee per Bulk Litre |
|---|---|
| Alcohol for potable liquor | Rs. 2.00 |
| Alcohol for industrial products | Rs. 0.30 |
| IMFL | Rs. 2.00 |
| Country Liquor | Rs. 1.25 |
| Beer | Rs. 0.25 |
| Wine | Rs. 0.25 |
| Item | Fee |
|---|---|
| Molasses | Rs. 50/Metric Ton |
| Alcohol for potable liquor (RS/Grain Spirit) | Rs. 0.40/BL |
| Alcohol for industries | Rs. 1.50/BL |
| IMFL (MRP < Rs. 500) | Rs. 3.00 |
| IMFL (MRP ≥ Rs. 500) | Rs. 10.00 |
| For CSD - Spirits, Wine, Malt Liquor | Rs. 1.00/BL |
| Country Liquor | Not applicable |
| Beer | Rs. 1.00/BL |
| Wine | Rs. 0.50/BL |
| Item | Fee per Bulk Litre |
|---|---|
| Alcohol for portable liquor (RS/Grain Spirit) | Rs. 10.00 |
| Alcohol for industries | Rs. 1.50 |
| IMFL | Rs. 7.00 |
| Foreign Liquor Concentrates | Rs. 15.00 |
| Beer | Rs. 4.00 |
| Wine | Rs. 7.00 |
| Wine Concentrates/Bulk | Rs. 15.00 |
*Note: Countervailing duty equal to excise duty is recoverable on import from other states, in addition to import fees.
| Ex-Manufactory Price Range | Registration Fee |
|---|---|
| IMFL up to Rs. 30/litre | Rs. 5,000 |
| IMFL Rs. 30-70/litre | Rs. 7,000 |
| IMFL Rs. 70 and above/litre | Rs. 10,000 |
| Beer and Wine (all ranges) | Rs. 5,000 |
Effective Date: Financial Year 2025-26
Key Note: All bottles for CSD must be prominently marked "FOR DEFENCE SERVICE PERSONNEL ONLY" in capital letters to distinguish from civilian supplies.