Gazette Reference: No. BPA 11/2023 / 2023-2024/01/VII, dated 28th March, 2023 Type: Fee Revision — Financial Year 2023-2024 Authority: Rule 4(a) of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of Licence) Rules, 1996; Maharashtra Prohibition Act, 1949 Summary: The Commissioner of State Excise, Maharashtra State, re-notifies revised licence fee rates for FY 2023-2024 across all categories of excise licences including distilleries, breweries, country liquor, foreign liquor, and wine licences. Fees are structured by production volume (in BL/cases) for manufacturing licences and by population brackets for retail/wholesale licences. Special provisions apply for five-year renewals and cantonment areas.
COMPLETE FEE SCHEDULE:
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| A-1A | Form I | Distillery – Primary Distillation (a) Up to 45,00,000 BL | 6,10,500 |
| A-1A | Form I | Distillery – Primary Distillation (b) 45,00,001–90,00,000 BL | 7,62,300 |
| A-1A | Form I | Distillery – Primary Distillation (c) 90,00,001–1,35,00,000 BL | 9,15,200 |
| A-1A | Form I | Distillery – Primary Distillation (d) 1,35,00,001–1,80,00,000 BL | 10,68,100 |
| A-1A | Form I | Distillery – Primary Distillation (e) 1,80,00,001–2,25,00,000 BL | 12,38,200 |
| A-1A | Form I | Distillery – Primary Distillation (f) 2,25,00,001–2,70,00,000 BL | 14,36,200 |
| A-1A | Form I | Distillery – Primary Distillation (g) 2,70,00,001–3,15,00,000 BL | 16,67,200 |
| A-1A | Form I | Distillery – Primary Distillation (h) 3,15,00,001–3,60,00,000 BL | 19,35,200 |
| A-1A | Form I | Distillery – Primary Distillation (i) 3,60,00,001–4,05,00,000 BL | 22,52,000 |
| A-1A | Form I | Distillery – Primary Distillation (j) 4,05,00,001 BL and above | 26,12,300 |
| A-1B | Form I | Distillery – Re-distillation only (a) Up to 90,00,000 BL | 3,05,800 |
| A-1B | Form I | Distillery – Re-distillation only (b) 90,00,001 BL and above | 6,10,500 |
| A-1C | Form I | Distillery – Grape Spirit by Pot Distillation Method | 55,000 |
| A-1D | Form I | Distillery – Spirit other than molasses/grain/malt/grape (for Local Liquor) | 55,000 |
| A-2A | Form PLL | Manufacture of Potable Liquor (a) Minimum fee / up to 1,00,000 cases of 9 BL / nil production | 23,10,000 |
| A-2A | Form PLL | Manufacture of Potable Liquor (b) Above 1,00,000 cases of 9 BL | ₹23.10 per case |
| A-2B | Form PLL | Manufacture of Potable Liquor – Grape Brandy/Local Liquor (by holders of BRL & Form I licences) | 1,16,900 |
| B-1 | Form BRL | Manufacture of Beer (A)(a) Minimum fee / up to 1,00,000 cases of 7.8 BL / nil production | 7,70,000 |
| B-1 | Form BRL | Manufacture of Beer (A)(b) Above 1,00,000 cases of 7.8 BL | ₹7.70 per case |
| B-2 | Form BRL | Manufacture of Wine (B)(a) Minimum fee / up to 1,200 cases of 9 BL / nil production | 5,500 |
| B-2 | Form BRL | Manufacture of Wine (B)(b) 1,201–3,000 cases of 9 BL | 11,000 |
| B-2 | Form BRL | Manufacture of Wine (B)(c) Above 3,000 cases of 9 BL | ₹11,000 or ₹1.40 per case, whichever is higher |
| B-3 | Form BRL | Microbrewery (C) Up to annual capacity of 2,00,000 BL | 2,20,000 |
| B-3 | Form BRL | Microbrewery (D) Annual capacity 2,00,001–4,00,000 BL | 4,40,000 |
| B-3 | Form BRL | Microbrewery (E) Annual capacity 4,00,001–5,00,000 BL | 5,50,000 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| C-1 | Form CL-I | Manufacture of Country Liquor (a) Minimum fee / up to 1,00,000 cases of 9 BL / nil production | 19,25,000 |
| C-1 | Form CL-I | Manufacture of Country Liquor (b) Above 1,00,000 cases of 9 BL | ₹19.25 per case |
| C-2 | Form CL-II | Wholesale Storage & Sale of Duty-Paid Country Liquor (a) Minimum fee / up to 25,000 cases of 9 BL / nil sale | 3,14,900 |
| C-2 | Form CL-II | Wholesale Storage & Sale of Duty-Paid Country Liquor (b) Above 25,000 cases of 9 BL | ₹12.60 per case |
| C-3 | Form CL-III | Retail Sale of Country Liquor (a) Population up to 5,000 | 49,000 |
| C-3 | Form CL-III | Retail Sale of Country Liquor (b) Population 5,001–10,000 | 83,900 |
| C-3 | Form CL-III | Retail Sale of Country Liquor (c) Population 10,001–2,00,000 | 2,09,700 |
| C-3 | Form CL-III | Retail Sale of Country Liquor (d) Population 2,00,001–10,00,000 | 3,49,400 |
| C-3 | Form CL-III | Retail Sale of Country Liquor (e) Population 10,00,001–20,00,000 | 4,89,200 |
| C-3 | Form CL-III | Retail Sale of Country Liquor (f) Population more than 20,00,000 | 6,28,900 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles (off consumption) [Rule 30(6)] (a) Population up to 5,000 | 17,200 |
| C-3A | — | Endorsement on CL-III for Beer – (b) Population 5,001–10,000 | 29,400 |
| C-3A | — | Endorsement on CL-III for Beer – (c) Population 10,001–2,00,000 | 73,400 |
| C-3A | — | Endorsement on CL-III for Beer – (d) Population 2,00,001–10,00,000 | 1,22,300 |
| C-3A | — | Endorsement on CL-III for Beer – (e) Population 10,00,001–20,00,000 | 1,71,300 |
| C-3A | — | Endorsement on CL-III for Beer – (f) Population more than 20,00,000 | 2,20,200 |
| C-4 | Form CL/FL/TOD-III | Retail Sale of Country Liquor in Sealed Bottles – Off Consumption [Rule 30(1)] (a) Population up to 1,00,000 | 1,73,600 |
| C-4 | Form CL/FL/TOD-III | Retail Sale of Country Liquor in Sealed Bottles – Off Consumption (b) Population 1,00,001–10,00,000 | 3,15,400 |
| C-4 | Form CL/FL/TOD-III | Retail Sale of Country Liquor in Sealed Bottles – Off Consumption (c) Population more than 10,00,000 | 4,57,100 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| D-1 | Form — | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club [SPL Rules 1952, Rule 5] (a) Population up to 1,00,000 | 1,02,800 |
| D-1 | Form — | Sale of Mild Liquor (Beer) – (b) Population 1,00,001–10,00,000 | 2,05,400 |
| D-1 | Form — | Sale of Mild Liquor (Beer) – (c) Population 10,00,001–20,00,000 | 4,10,700 |
| D-1 | Form — | Sale of Mild Liquor (Beer) – (d) Population more than 20,00,000 | 5,56,600 |
| D-2 | Form E-2 | Retail Sale of Wine [SPL Rules 1952, Rule 5A(5)] (a) Population up to 1,00,000 | 27,400 |
| D-2 | Form E-2 | Retail Sale of Wine – (b) Population 1,00,001–10,00,000 | 68,400 |
| D-2 | Form E-2 | Retail Sale of Wine – (c) Population 10,00,001–20,00,000 | 1,02,600 |
| D-2 | Form E-2 | Retail Sale of Wine – (d) Population more than 20,00,000 | 1,36,700 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| E-1 | Form FL-I | Ordinary Trade & Import Licence – Wholesale IMFL/FL (a) Minimum fee / up to 25,000 cases of 9 BL / nil sale | 4,79,400 |
| E-1 | Form FL-I | Wholesale IMFL/FL (b)(i) Per case of Spirits (above 25,000 cases) | ₹16.40 per case |
| E-1 | Form FL-I | Wholesale IMFL/FL (b)(ii) Per case of Wines (above 25,000 cases) | ₹7.05 per case |
| E-1 | Form FL-I | Wholesale IMFL/FL (b)(iii) Per case of Beer and Mild Liquor (above 25,000 cases) | ₹4.70 per case |
| E-2 | Form FL-II | Vendor's Licence – Retail Sale of Foreign Liquor [Rule 25, MFL Rules 1953] (a) Population up to 50,000 | 2,12,800 |
| E-2 | Form FL-II | Vendor's Licence – (b) Population 50,001–1,00,000 | 3,38,600 |
| E-2 | Form FL-II | Vendor's Licence – (c) Population 1,00,001–2,50,000 | 5,12,100 |
| E-2 | Form FL-II | Vendor's Licence – (d) Population 2,50,001–5,00,000 | 7,17,500 |
| E-2 | Form FL-II | Vendor's Licence – (e) Population 5,00,001–10,00,000 | 8,90,900 |
| E-2 | Form FL-II | Vendor's Licence – (f) Population 10,00,001–20,00,000 | 11,91,600 |
| E-2 | Form FL-II | Vendor's Licence – (g) Population more than 20,00,000 | 13,96,800 |
| E-3 | Form FL-III | Restaurant – Sale at Hotel [Rule 45, MFL Rules 1953] (a) Population up to 50,000 | 68,500 |
| E-3 | Form FL-III | Restaurant – (b) Population 50,001–1,00,000 | 1,02,600 |
| E-3 | Form FL-III | Restaurant – (c) Population 1,00,001–2,50,000 | 2,05,000 |
| E-3 | Form FL-III | Restaurant – (d) Population 2,50,001–5,00,000 | 3,41,600 |
| E-3 | Form FL-III | Restaurant – (e) Population 5,00,001–10,00,000 | 5,46,400 |
| E-3 | Form FL-III | Restaurant – (f) Population 10,00,001–20,00,000 | 7,51,300 |
| E-3 | Form FL-III | Restaurant – (g) Population above 20,00,000 | 8,19,500 |
| E-3 | Form FL-III | Star Hotels – Additional Fee for FL-III (A) Three Star Hotels | 6,14,700 |
| E-3 | Form FL-III | Star Hotels – Additional Fee for FL-III (B) Four Star Hotels | 10,24,500 |
| E-3 | Form FL-III | Star Hotels – Additional Fee for FL-III (C) Five Star Hotels | 15,70,700 |
| E-4 | Form FL-IV | Club Licence – Sale at Club [Rule 48, MFL Rules 1953] (a) Population up to 50,000 | 68,500 |
| E-4 | Form FL-IV | Club Licence – (b) Population 50,001–1,00,000 | 1,02,600 |
| E-4 | Form FL-IV | Club Licence – (c) Population 1,00,001–2,50,000 | 2,05,000 |
| E-4 | Form FL-IV | Club Licence – (d) Population 2,50,001–5,00,000 | 3,41,600 |
| E-4 | Form FL-IV | Club Licence – (e) Population 5,00,001–10,00,000 | 5,46,400 |
| E-4 | Form FL-IV | Club Licence – (f) Population 10,00,001–20,00,000 | 7,51,300 |
| E-4 | Form FL-IV | Club Licence – (g) Population above 20,00,000 | 8,19,500 |
| E-5 | Form FL-IV-A | Temporary Licence – Charity/Consulate/Social/Family Function (i) Population up to 1,00,000 | 3,300 |
| E-5 | Form FL-IV-A | Temporary Licence – Charity/Consulate/Social/Family Function (ii) Population 1,00,001–10,00,000 | 5,500 |
| E-5 | Form FL-IV-A | Temporary Licence – Charity/Consulate/Social/Family Function (iii) Population 10,00,001–20,00,000 | 7,700 |
| E-5 | Form FL-IV-A | Temporary Licence – Charity/Consulate/Social/Family Function (iv) Population more than 20,00,000 | 11,000 |
| E-5 | Form FL-IV-A | Temporary Licence – Commercial Event (Entertainment/Sporting) | 22,000 |
| E-5 | Form FL-IV-A | Temporary Licence – Wine Festival (Form FL-A-I-E) | 3,300 |
| E-6 | Form FL/BR-II | Retail Sale of Beer in Sealed Bottles – Off Consumption [Rule 42A(2), MFL Rules 1953] (a) Population up to 50,000 | 24,000 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (b) Population 50,001–1,00,000 | 36,000 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (c) Population 1,00,001–2,50,000 | 71,800 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (d) Population 2,50,001–5,00,000 | 1,19,600 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (e) Population 5,00,001–10,00,000 | 1,91,300 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (f) Population 10,00,001–20,00,000 | 2,63,000 |
| E-6 | Form FL/BR-II | Beer Sealed Bottles Off Consumption – (g) Population above 20,00,000 | 2,86,900 |
| E-7 | Form FL-XI | Licence for Possession & Use of Brandy/Rum by Institutions/Pilots/Ambulance for Medical Emergency [Rule 72, MFL Rules 1953] | 200 |
| E-8 | Form FL-XII | Licence for Dispensing Brandy/Rum as Ingredient of Medicine on Prescription [Rule 83(1), MFL Rules 1953] | 200 |
| E-9 | Form FL-XIII | Licence for Sale of Champagne/Port Wine/Tonic Wine etc. on Prescription [Rule 93(2), MFL Rules 1953] | 200 |
| E-10 | Form K | Certificate of Registration for IMFL/Beer Manufacturers outside Maharashtra [Rule 9B, MFL (Import & Export) Rules 1963] | 13,20,000 |
| E-11 | Form FLW-I | Retail Sale of Wine in Sealed Bottles – Off Consumption [Rule 25B(2), MFL Rules 1953] | 1,300 |
| E-12 | Form FLW-I | Ordinary Trade & Import Licence – Wholesale Wines (not for on-premises consumption) [Rule 5-C, MFL Rules 1953] | 6,500 |
| Provision | Details |
|---|---|
| FL-IV Restricted Membership Clubs | Fee = 25% of normal FL-IV fee, subject to annual certification by Commissioner |
| Cantonment Areas | Same fee as applicable to adjacent/enclosing Municipal Corporation area |
| Five-Year Renewals (pre-FY 2023-24) | Revised rates not applicable to licences already renewed for 5 years before FY 2023-24 |
| Five-Year Renewals (from FY 2023-24 onward) | Excess production/sale over the base-year slab attracts additional fee at base year rates (base year = 2023-24) |
Effective Date: Financial Year 2023-2024 (from date of publication, 28th March 2023) Issuing Authority: Dr. Vijay Surwanshi, Commissioner of State Excise, Maharashtra State, Mumbai