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