What This Document Says

MAHARASHTRA EXCISE DUTY AND FEE STRUCTURE SUMMARY

Document Type: Comprehensive Tax Structure Reference Document (Not a Gazette Notification)

Important Note: This document appears to be an informational compilation of existing excise duty rates and fee formulae, NOT an official eGazette notification amending the Maharashtra Prohibition Act or its rules. It lacks standard gazette elements (notification number, date of publication, Government of Maharashtra header, authorized signatures, legal citation of amended rules).

CONTENT OVERVIEW

This document consolidates the current tax structure for alcoholic beverages in Maharashtra across three categories:

1. CIVILIAN CONSUMPTION (Non-Defence)

Excise Duty Rates:

IMFL: 300% of manufacturing cost OR ₹350/proof litre (whichever higher)
Mild Beer (<5% alcohol): 175% of MC OR ₹42/BL (whichever higher)
Fermented Beer (>5% alcohol): 235% of MC OR ₹80/BL (whichever higher)
Wine (general): 100% of MC with exemptions for grape wines produced in-state (till 30.12.2021) and fruit wines excluding grapes/apples (till 30.09.2024)
Country Liquor: 213% of MC OR ₹135/proof litre (whichever higher); cashew/mhowra-based: flat ₹10/proof litre

MRP Calculation Formulae:

Uses tiered pricing based on manufacturing cost thresholds (₹210/BL for IMFL, ₹40/BL for wines)
General format: Base multiplier + surcharge for costs exceeding threshold + Sales Tax

2. CANTEEN STORES DEPARTMENT (Defence)

Excise Duty Rates (effective 01.04.2011):

IMFL (excluding rum): 180% of MC OR ₹180/proof litre (whichever higher)

Rum: 60% of MC OR ₹135/proof litre (whichever higher)

Wine: 100% duty remitted till 2021

Beer: 100% of MC

Special Provisions:

Bottles labeled "For Canteen Stores Department" in capital letters
Lower MRP multipliers (e.g., 3.8x for IMFL vs. 5x for civilians)

3. OVERSEAS IMPORTS

Special Fees:

Imported Spirits (civilian): 300% of MC OR ₹450/BL (whichever higher)
Imported Spirits (CSD): 180% of MC OR ₹230/BL (whichever higher)
Imported Wines: Tiered: ₹400/BL (MRP ≤₹900), ₹300/BL (MRP ₹901-6000), 5% of MRP (MRP >₹6000)
Imported Beer/Mild Liquor: 150-175% of MC with minimum per-liter rates
MRP includes Customs Duty + Special Fee + ST

ADDITIONAL FEES

Transport Fees:

IMFL/Potable Alcohol: ₹2/BL
Country Liquor: ₹1.25/BL
Beer/Wine: ₹0.25/BL
Molasses: ₹1/metric ton

Export Fees (Out of State):

IMFL: ₹3/BL (MRP <₹500) or ₹10/BL (MRP >₹500)
Beer: ₹1/BL
Wine: ₹0.50/BL
Molasses: ₹50/metric ton

Import Fees:

IMFL/Wine: ₹7/BL + countervailing duty equal to excise duty
Beer: ₹4/BL + countervailing duty

Brand/Label Registration:

Manufacturer registration: ₹9,29,775 (Form-K)
Per label: ₹5,000-10,000 based on ex-manufactory price tier

ANALYSIS

Status: This is a reference guide for tax calculations, not a legally operative notification. Actual amendments to excise duty rates would be published through:

Notifications under Section 15 (Excise Duty), Section 21B (Special Fees), and Section 114 (State Excise Rules)
Would include specific notification numbers, effective dates, and citation of amended rule provisions

Usage: Likely used by manufacturers, licensees, and excise officials for MRP calculation and duty assessment based on existing legal provisions.

Verification Required: To determine current applicability, cross-reference with:

Latest Maharashtra State Excise Manual
Budget notifications (Finance Department)
Commissioner of State Excise circulars

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मराठीत सारांश

# महाराष्ट्र दारूबंदी कायदा — उत्पादन शुल्क आणि फी संरचना

**थोडक्यात:** हा एक संदर्भ दस्तावेज आहे जो सध्या महाराष्ट्रात दारूच्या वर पडणारे शुल्क आणि fee दर्शवतो। हा अधिकृत gazette notification नाही.

---

## **१. सामान्य लोकांसाठी (Civilian)**

### उत्पादन शुल्क:

**IMFL (आयातित/Foreign Liquor):**
- ₹350 प्रति लिटर किंवा उत्पादन खर्चाच्या 300% — जे जास्त हो
- उदाहरण: जर उत्पादन खर्च ₹100 असेल तर ₹300 शुल्क देणे पडेल (क्योंकि ₹350 जास्त आहे)

**कंट्री लिकर (देशी दारू):**
- ₹135 प्रति लिटर किंवा उत्पादन खर्चाच्या 213%
- काजू/महुवा आधारित: फक्त ₹10 प्रति लिटर (खूप कम!)

**बिअर (5% अल्कोहल):**
- ₹80 प्रति लिटर किंवा उत्पादन खर्चाच्या 235%

**वाईन:**
- 100% उत्पादन खर्च
- राज्यातील द्राक्ष वाईन: 31 डिसेंबर 2021 पर्यंत शुल्क मुक्त

---

## **२. सैन्य कँटीन (Defence Canteen)**

शैनिकांसाठी कमी शुल्क (01 एप्रिल 2011 पासून):

**IMFL:** ₹180 प्रति लिटर किंवा उत्पादन खर्चाच्या 180% (सामान्य लोकांपेक्षा कमी)

**रम:** ₹135 प्रति लिटर किंवा 60% (बहुत कमी!)

**बिअर:** उत्पादन खर्चाच्या 100%

बाटल्यांवर "For Canteen Stores Department" लिहिलेले असतात.

---

## **३. आयातित दारू (Imported)**

**विदेशातून आणलेली स्पिरीट:**
- ₹450 प्रति लिटर किंवा 300% (सामान्य IMFL पेक्षा जास्त)

**आयातित वाईन:**
- MRP ₹900 पर्यंत: ₹400 प्रति लिटर
- ₹901-6000: ₹300 प्रति लिटर
- ₹6000+ पेक्षा: MRP च्या 5%

---

## **४. अतिरिक्त खर्च**

| **खर्चाचा प्रकार** | **दर** |
|---|---|
| **Transport fee** | |
| IMFL | ₹2/लिटर |
| कंट्री लिकर | ₹1.25/लिटर |
| बिअर/वाईन | ₹0.25/लिटर |
| **State बाहेर निर्यात** | |
| IMFL | ₹3/लिटर |
| बिअर | ₹1/लिटर |
| वाईन | ₹0.50/लिटर |
| **Brand/Label नोंदणी** | ₹5,000-10,000 |

---

## **महत्वाचे नोट:**

✗ **हा अधिकृत notification नाही** — फक्त संदर्भ मार्गदर्शक आहे

✓ **वास्तविक शुल्क** Commissioner of State Excise च्या अधिसूचनांमधून जाहीर होतात

✓ **MRP गणना** या शुल्क + विक्रय कर + उत्पादन खर्च यांवर आधारित आहे

LATEST ED and MRP FORMULAE

What This Document Says

MAHARASHTRA EXCISE DUTY AND FEE STRUCTURE SUMMARY

CONTENT OVERVIEW

1. CIVILIAN CONSUMPTION (Non-Defence)

2. CANTEEN STORES DEPARTMENT (Defence)

3. OVERSEAS IMPORTS

ADDITIONAL FEES

ANALYSIS

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मराठीत सारांश

Original Document

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LATEST ED and MRP FORMULAE

What This Document Says

MAHARASHTRA EXCISE DUTY AND FEE STRUCTURE SUMMARY

CONTENT OVERVIEW

1. CIVILIAN CONSUMPTION (Non-Defence)

2. CANTEEN STORES DEPARTMENT (Defence)

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