License Fee 21 22

Issued

28 Jan 2021

Source

State Excise Website

Category

Excise Page Pdf

What This Document Says

MAHARASHTRA GAZETTE AMENDMENT SUMMARY

Gazette Reference: BPA.112021/2021-22/VII, dated 28th January 2021
Type: Fee Revision — Financial Year 2021-2022
Authority: Maharashtra Prohibition Act, 1949 — Rule 4(a) of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licence) Rules, 1996
Summary: The Commissioner of State Excise notifies revised license fees for FY 2021-22 covering all categories of excise licenses in Maharashtra: manufacturing (distilleries, breweries, wineries, country liquor), wholesale/retail (CL-II/III, FL-I/II), on-premise consumption (FL-III restaurants, FL-IV clubs, Form E beer outlets), and specialty licenses (temporary, industrial, wine-only). Fees are structured by production capacity for manufacturers, sale volume for wholesalers, and population brackets for retail outlets.

COMPLETE FEE SCHEDULE FOR FY 2021-2022

A. MANUFACTURING LICENCES

Sr	License Form	Description	Fee (₹)
A-1A	Form I	Distillery — Primary distillation (a) Up to 45,00,000 BL	4,62,000
A-1A	Form I	Distillery — Primary distillation (b) 45,00,001–90,00,000 BL	5,77,500
A-1A	Form I	Distillery — Primary distillation (c) 90,00,001–1,35,00,000 BL	6,93,000
A-1A	Form I	Distillery — Primary distillation (d) 1,35,00,001–1,80,00,000 BL	8,08,500
A-1A	Form I	Distillery — Primary distillation (e) 1,80,00,001 BL and above	11,55,000
A-1B	Form I	Distillery — Re-distillation only (a) Up to 90,00,000 BL	2,31,000
A-1B	Form I	Distillery — Re-distillation only (b) 90,00,001 BL and above	4,62,000
A-1C	Form I	Distillery — Grape spirit by pot distillation only	40,425
A-2A	Form PLL	Potable Liquor manufacture (a) Min or up to 2,09,000 cases (9 BL) or nil	28,87,500
A-2A	Form PLL	Potable Liquor manufacture (b) Above 2,09,000 cases (9 BL)	₹13.90/case
A-2B	Form PLL	Grape Brandy (pure grape spirit, no blending)	92,400
B-1	Form BRL	Beer manufacture (A-a) Min or up to 2,00,000 cases (7.8 BL) or nil	9,24,000
B-1	Form BRL	Beer manufacture (A-b) Above 2,00,000 cases (7.8 BL)	₹4.65/case
B-2	Form BRL	Wine manufacture (B)	57,750
B-3	Form BRL	Microbrewery (C) Up to 2,00,000 BL capacity	1,73,250
B-3	Form BRL	Microbrewery (D) 2,00,001–4,00,000 BL capacity	2,31,000
B-3	Form BRL	Microbrewery (E) 4,00,001–5,00,000 BL capacity	2,88,750
C-1	Form CL-I	Country Liquor manufacture (a) Min or up to 2,00,000 cases (9 BL) or nil	23,10,000
C-1	Form CL-I	Country Liquor manufacture (b) Above 2,00,000 cases (9 BL)	₹11.80/case

B. WHOLESALE LICENCES

Sr	License Form	Description	Fee (₹)
C-2	Form CL-II	Country Liquor wholesale (a) Min or up to 25,000 cases (9 BL) or nil	2,59,875
C-2	Form CL-II	Country Liquor wholesale (b) Above 25,000 cases (9 BL)	₹10.40/case
E-1	Form FL-I	Foreign/IMFL import & wholesale (a) Min or up to 25,000 cases (9 BL) or nil	3,46,500
E-1	Form FL-I	Foreign/IMFL import & wholesale (b-i) Per case Spirits	₹11.80/case
E-1	Form FL-I	Foreign/IMFL import & wholesale (b-ii) Per case Wines	₹5.80/case
E-1	Form FL-I	Foreign/IMFL import & wholesale (b-iii) Per case Beer/Mild Liquor	₹3.50/case
E-12	Form FLW-I	Wine-only import & wholesale	10,400

C. RETAIL LICENCES — COUNTRY LIQUOR & OFF-SALES

Sr	License Form	Description	Fee (₹)
C-3	Form CL-III	Country Liquor retail (a) Pop ≤5,000	40,425
C-3	Form CL-III	Country Liquor retail (b) Pop 5,001–10,000	69,300
C-3	Form CL-III	Country Liquor retail (c) Pop 10,001–2,00,000	1,73,250
C-3	Form CL-III	Country Liquor retail (d) Pop 2,00,001–10,00,000	2,88,750
C-3	Form CL-III	Country Liquor retail (e) Pop 10,00,001–20,00,000	4,04,250
C-3	Form CL-III	Country Liquor retail (f) Pop >20,00,000	5,19,750
C-3A	Endorsement	Beer sale endorsement on CL-III (sealed bottles, off)	35% of CL-III fee
C-4	CL/FL/TOD-III	Country Liquor sealed bottles off-sale (a) Pop ≤1,00,000	1,15,500
C-4	CL/FL/TOD-III	Country Liquor sealed bottles off-sale (b) Pop 1,00,001–10,00,000	1,73,250
C-4	CL/FL/TOD-III	Country Liquor sealed bottles off-sale (c) Pop >10,00,000	2,31,000
E-2	Form FL-II	Foreign Liquor vendor retail (a) Pop ≤50,000	86,625
E-2	Form FL-II	Foreign Liquor vendor retail (b) Pop 50,001–1,00,000	1,15,500
E-2	Form FL-II	Foreign Liquor vendor retail (c) Pop 1,00,001–2,50,000	2,31,000
E-2	Form FL-II	Foreign Liquor vendor retail (d) Pop 2,50,001–5,00,000	4,04,250
E-2	Form FL-II	Foreign Liquor vendor retail (e) Pop 5,00,001–10,00,000	5,19,750
E-2	Form FL-II	Foreign Liquor vendor retail (f) Pop 10,00,001–20,00,000	8,66,250
E-2	Form FL-II	Foreign Liquor vendor retail (g) Pop >20,00,000	10,39,500
E-6	Form FL/BR-II	Beer sealed bottles off-sale (endorsement)	35% of FL-III fee
E-11	Form FLW-II	Wine-only retail sealed bottles off-sale	2,310

D. ON-PREMISE CONSUMPTION LICENCES

D-1. Beer (Form E)

Sr	License Form	Description	Fee (₹)
D-1	Form E	Beer on-premise (Hotel/Restaurant/Canteen/Club) (a) Pop ≤1,00,000	86,625
D-1	Form E	Beer on-premise (Hotel/Restaurant/Canteen/Club) (b) Pop 1,00,001–10,00,000	1,73,250
D-1	Form E	Beer on-premise (Hotel/Restaurant/Canteen/Club) (c) Pop 10,00,001–20,00,000	3,46,500
D-1	Form E	Beer on-premise (Hotel/Restaurant/Canteen/Club) (d) Pop >20,00,000	4,62,000

D-2. Wine (Form E-2)

Sr	License Form	Description	Fee (₹)
D-2	Form E-2	Wine retail sale (a) Pop ≤1,00,000	23,100
D-2	Form E-2	Wine retail sale (b) Pop 1,00,001–10,00,000	57,750
D-2	Form E-2	Wine retail sale (c) Pop 10,00,001–20,00,000	86,625
D-2	Form E-2	Wine retail sale (d) Pop >20,00,000	1,15,500

E-3. Restaurants (Form FL-III)

Sr	License Form	Description	Fee (₹)
E-3	FL-III	Restaurant (a) Pop ≤50,000	57,750
E-3	FL-III	Restaurant (b) Pop 50,001–1,00,000	86,625
E-3	FL-III	Restaurant (c) Pop 1,00,001–2,50,000	1,73,250
E-3	FL-III	Restaurant (d) Pop 2,50,001–5,00,000	2,88,750
E-3	FL-III	Restaurant (e) Pop 5,00,001–10,00,000	4,62,000
E-3	FL-III	Restaurant (f) Pop 10,00,001–20,00,000	6,35,250
E-3	FL-III	Restaurant (g) Pop >20,00,000	6,93,000

E-3 (II). Star Hotels (Form FL-III additional)

Sr	License Form	Description	Fee (₹)
E-3(II-A)	FL-III	Three Star Hotel (additional room service fee)	5,19,750
E-3(II-B)	FL-III	Four Star Hotel (additional room service fee)	8,66,250
E-3(II-C)	FL-III	Five Star Hotel (additional room service fee)	13,28,250

E-4. Clubs (Form FL-IV)

Sr	License Form	Description	Fee (₹)
E-4	FL-IV	Club (a) Pop ≤50,000	57,750
E-4	FL-IV	Club (b) Pop 50,001–1,00,000	86,625
E-4	FL-IV	Club (c) Pop 1,00,001–2,50,000	1,73,250
E-4	FL-IV	Club (d) Pop 2,50,001–5,00,000	2,88,750
E-4	FL-IV	Club (e) Pop 5,00,001–10,00,000	4,62,000
E-4	FL-IV	Club (f) Pop 10,00,001–20,00,000	6,35,250
E-4	FL-IV	Club (g) Pop >20,00,000	6,93,000
Special	FL-IV	Club (restricted membership — single category members)	25% of above fee

E. TEMPORARY & SPECIALTY LICENCES

Sr	License Form	Description	Fee (₹)
E-5(a-i)	FL-IV-A	Temporary (Charity/Consulate/Family) Pop ≤1,00,000	3,000
E-5(a-ii)	FL-IV-A	Temporary (Charity/Consulate/Family) Pop 1,00,001–10,00,000	5,000
E-5(a-iii)	FL-IV-A	Temporary (Charity/Consulate/Family) Pop 10,00,001–20,00,000	7,000
E-5(a-iv)	FL-IV-A	Temporary (Charity/Consulate/Family) Pop >20,00,000	10,000
E-5(b)	FL-IV-A	Temporary (Commercial Entertainment/Sports Event)	20,000
E-7	FL-XI	Industrial/Educational/Scientific/First Aid use of Brandy/Rum	100
E-8	FL-XII	Dispensing Brandy/Rum as medicine ingredient (on prescription)	100
E-9	FL-XIII	Sale of medicinal wines (champagne/port/Wincarnis etc.) on prescription	100
E-10	Form K	Registration Certificate (out-of-state IMFL/Beer manufacturers)	8,08,500

SPECIAL PROVISIONS

Cantonment Areas: License fees same as adjacent Municipal Corporation area.
Five-Year Renewals: Existing licenses renewed for 5 years prior to FY 2021-22 are exempt during their validity period.
Volume-Based Fees: For PLL, BRL-Beer, CL-I, CL-II, FL-I manufacturers/wholesalers, existing licensees pay based on preceding year's production/sale volumes.

Effective Date: Financial Year 2021-2022 (April 1, 2021 to March 31, 2022)
Issuing Authority: Kantilal B. Umap, Commissioner of State Excise, Maharashtra State, Mumbai
Legal Basis: Home Department letter No. BPA.0121/CR-12/EXC-2, dated 28th January 2021

मराठीत सारांश

# महाराष्ट्र दारूबंदी कायदा — Licence Fee संशोधन (2021-22)

## थोडक्यात:
**28 जानेवारी 2021 च्या Gazette notification नुसार, महाराष्ट्रातील सर्व excise licences चे fee वर्ष 2021-22 साठी नव्या दरांवर निश्चित केले गेले.**

---

## मुख्य बदल काय आहेत?

### **हे notification काय करते?**
- उत्पादन शुल्क विभाग (State Excise) ने सर्व प्रकारचे licence fee ₹ मध्ये ठरवले
- Distillery, Brewery, दारू विक्रय दुकान, Hotels, Clubs, Restaurants — सर्वांसाठी नए fee
- हे fee लागू झाले **1 एप्रिल 2021** पासून (वित्तीय वर्ष 2021-22)

---

## **सोप्या भाषेत — कोण काय भरतील?**

### **A) दारू बनवणारे (Manufacturing)**

**1. Distillery (स्पिरिट बनवण्यासाठी):**
- छोटी capacity (45 लक्ष BL पर्यंत) = ₹4,62,000
- मध्यम capacity (90 लक्ष BL पर्यंत) = ₹5,77,500
- मोठी capacity (1,35 करोड BL पर्यंत) = ₹6,93,000
- सर्वात मोठी (1,80 करोड+ BL) = ₹11,55,000

**2. Brewery (बिअर बनवण्यासाठी):**
- आधार fee = ₹9,24,000
- 2 लक्ष केस पेक्षा जास्त उत्पादनासाठी = प्रति case ₹4.65

**3. Country Liquor (देशी दारू):**
- आधार fee = ₹23,10,000
- 2 लक्ष केस पेक्षा जास्त = प्रति case ₹11.80

---

### **B) होलसेल (Wholesale — बल्कमध्ये विक्रय)**

**Country Liquor Wholesaler:**
- आधार fee = ₹2,59,875
- 25,000 केस पेक्षा जास्त = प्रति case ₹10.40

**Foreign Liquor/IMFL Wholesaler:**
- आधार fee = ₹3,46,500
- Spirit = प्रति case ₹11.80
- Wine = प्रति case ₹5.80
- Beer/Mild = प्रति case ₹3.50

---

### **C) दारू दुकान (Retail — Off-Sales)**

**Country Liquor दुकान (CL-III)** — लोकसंख्या (Population) नुसार:

| जनसंख्या | Fee |
|---------|-----|
| 5,000 पर्यंत | ₹40,425 |
| 5,001–10,000 | ₹69,300 |
| 10,001–2,00,000 | ₹1,73,250 |
| 2,00,001–10,00,000 | ₹2,88,750 |
| 10,00,001–20,00,000 | ₹4,04,250 |
| 20,00,000+ | ₹5,19,750 |

**Foreign Liquor दुकान (FL-II)** — लोकसंख्या नुसार:

| जनसंख्या | Fee |
|---------|-----|
| 50,000 पर्यंत | ₹86,625 |
| 50,001–1,00,000 | ₹1,15,500 |
| 1,00,001–2,50,000 | ₹2,31,000 |
| 2,50,001–5,00,000 | ₹4,04,250 |
| 5,00,001–10,00,000 | ₹5,19,750 |
| 10,00,001–20,00,000 | ₹8,66,250 |
| 20,00,000+ | ₹10,39,500 |

---

### **D) Hotels, Restaurants, Clubs (On-Premise — येथे पिणेसाठी)**

**Restaurant (FL-III):**

| जनसंख्या | Fee |
|---------|-----|
| 50,000 पर्यंत | ₹57,750 |
| 50,001–1,00,000 | ₹86,625 |
| 1,00,001–2,50,000 | ₹1,73,250 |
| 2,50,001–5,00,000 | ₹2,88,750 |
| 5,00,001–10,00,000 | ₹4,62,000 |
| 10,00,001–20,00,000 | ₹6,35,250 |
| 20,00,000+ | ₹6,93,000 |

**Star Hotels (कमरे सर्व्हिससह) — अतिरिक्त fee:**
- 3-Star = ₹5,19,750
- 4-Star = ₹8,66,250
- 5-Star = ₹13,28,250

**Club (FL-IV):** Restaurant सारखाच fee

**Beer On-Premise (Form E):**
- 1 लक्ष लोकसंख्या = ₹86,625
- 1–10 लक्ष = ₹1,73,250
- 10–20 लक्ष = ₹3,46,500
- 20 लक्षांपेक्षा अधिक = ₹4,62,000

---

### **E) तात्पुरते License (Temporary)**

**चॅरिटी, परिवार, कॉन्सुलेट इव्हेंट्स:**

| जनसंख्या | Fee |
|---------|-----|
| 1,00,000 पर्यंत | ₹3,000 |
| 1,00,001–10,00,000 | ₹5,000 |
| 10,00,001–20,00,000 | ₹7,000 |
| 20,00,000+ | ₹10,000 |

**वाणिज्यिक इव्हेंट्स (Sports/Entertainment):** ₹20,000

---

## **महत्वाचे नियम:**

✅ **5 वर्षांच्या नवीकरणासाठी वेधक नाही** — ज्या license 2021-22 आधी 5 वर्षांसाठी renew झाले, त्यांना या नए fee लागू नाहीत

✅ **उत्पादन क्षमतेनुसार fee** — PLL, Beer, Country Liquor manufacturers साठी, मागील वर्षाचे actual उत्पादन volume पाहून fee लागू

✅ **Cantonments** — लगतच्या Municipal Corporation शहराचा fee

---

**Law Reference:** महाराष्ट्र दारूबंदी कायदा, 1949, Rule 4(a) — Periodicity & Fees Rules, 1996
**Authority:** State Excise Commissioner, Maharashtra
**Effective:** 1 एप्रिल 2021 (FY 2021-22)

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