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, has re-notified revised licence fee rates for FY 2023-2024 across all major licence categories under the Bombay Prohibition Act. Fees are structured by production capacity (in BL/cases) for manufacturing licences and by population bracket for retail/wholesale licences. Five-year renewals made prior to FY 2023-2024 are exempt; those renewing for five years from 2023-2024 onward are subject to excess production fee provisions at base-year rates.
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 only by Pot Distillation Method | 55,000 |
| A-1D | Form I | Distillery — Spirit other than from molasses/grain/malt/grape (for Local Liquor manufacture) | 55,000 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| A-2A | Form PLL | Potable Liquor Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 9 BL or nil production | 23,10,000 |
| A-2A | Form PLL | Potable Liquor Manufacture (b) Above 1,00,000 cases of 9 BL | ₹23.10 per case |
| A-2B | Form PLL | Potable Liquor — Grape Brandy (from Grape Spirit) & Local Liquor; held with BRL (wine) and Form I (grape spirit) licences | 1,16,900 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| B-1 | Form BRL | Beer Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 7.8 BL or nil production | 7,70,000 |
| B-1 | Form BRL | Beer Manufacture (b) Above 1,00,000 cases of 7.8 BL | ₹7.70 per case |
| B-2 | Form BRL | Wine Manufacture (a) Min. fee / avg. production up to 1,200 cases of 9 BL or nil production | 5,500 |
| B-2 | Form BRL | Wine Manufacture (b) 1,201–3,000 cases of 9 BL | 11,000 |
| B-2 | Form BRL | Wine Manufacture (c) Above 3,000 cases of 9 BL | ₹11,000 or ₹1.40 per case, whichever is higher |
| B-3 | Form BRL | Microbrewery — up to annual capacity of 2,00,000 BL | 2,20,000 |
| B-3 | Form BRL | Microbrewery — annual capacity 2,00,001–4,00,000 BL | 4,40,000 |
| B-3 | Form BRL | Microbrewery — annual capacity 4,00,001–5,00,000 BL | 5,50,000 |
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| G-C-1 | Form CL-I | Country Liquor Manufacture (a) Min. fee / avg. production up to 1,00,000 cases of 9 BL or nil | 19,25,000 |
| G-C-1 | Form CL-I | Country Liquor Manufacture (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) Min. fee / avg. sale up to 25,000 cases of 9 BL or nil | 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) — (a) Population up to 5,000 | 17,200 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles — (b) Population 5,001–10,000 | 29,400 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles — (c) Population 10,001–2,00,000 | 73,400 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles — (d) Population 2,00,001–10,00,000 | 1,22,300 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles — (e) Population 10,00,001–20,00,000 | 1,71,300 |
| C-3A | — | Endorsement on CL-III for Beer in Sealed Bottles — (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) — (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 D-1 (SPL Rules) | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club — (a) Population up to 1,00,000 | 1,02,800 |
| D-1 | Form D-1 | Sale of Mild Liquor (Beer) — (b) Population 1,00,001–10,00,000 | 2,05,400 |
| D-1 | Form D-1 | Sale of Mild Liquor (Beer) — (c) Population 10,00,001–20,00,000 | 4,10,700 |
| D-1 | Form D-1 | Sale of Mild Liquor (Beer) — (d) Population more than 20,00,000 | 5,56,600 |
| D-2 | Form E-2 (SPL Rules) | Retail Sale of Wine — (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 | Wholesale — Import & Vend of Foreign Liquor/IMFL (not for consumption on premises) (a) Min. fee / avg. sale up to 25,000 cases of 9 BL or nil | 4,79,400 |
| E-1 | Form FL-I | Wholesale FL-I (b)(i) Above 25,000 cases — per case of Spirits | ₹16.40 per case |
| E-1 | Form FL-I | Wholesale FL-I (b)(ii) Above 25,000 cases — per case of Wines | ₹7.05 per case |
| E-1 | Form FL-I | Wholesale FL-I (b)(iii) Above 25,000 cases — per case of Beer/Mild Liquor | ₹4.70 per case |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (a) Population up to 50,000 | 2,12,800 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (b) Population 50,001–1,00,000 | 3,38,600 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (c) Population 1,00,001–2,50,000 | 5,12,100 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (d) Population 2,50,001–5,00,000 | 7,17,500 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (e) Population 5,00,001–10,00,000 | 8,90,900 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (f) Population 10,00,001–20,00,000 | 11,91,600 |
| E-2 | Form FL-II | Vendors Licence for Sale of Foreign Liquor — (g) Population more than 20,00,000 | 13,96,800 |
| E-3 | Form FL-III | Restaurant (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 Hotel — Additional fee: Three Star Hotels | 6,14,700 |
| E-3 | Form FL-III | Star Hotel — Additional fee: Four Star Hotels | 10,24,500 |
| E-3 | Form FL-III | Star Hotel — Additional fee: Five Star Hotels | 15,70,700 |
| E-4 | Form FL-IV | Club Licence — (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 | Beer in Sealed Bottles (Off Consumption) — (a) Population up to 50,000 | 24,000 |
| E-6 | Form FL/BR-II | Beer in Sealed Bottles (Off Consumption) — (b) Population 50,001–1,00,000 | 36,000 |
| E-6 | Form FL/BR-II | Beer in Sealed Bottles (Off Consumption) — (c) Population 1,00,001–2,50,000 | 71,800 |
| E-6 | Form FL/BR-II | Beer in Sealed Bottles (Off Consumption) — (d) Population 2,50,001–5,00,000 | 1,19,600 |
| E-6 | Form FL/BR-II | Beer in Sealed Bottles (Off Consumption) — (e) Population 5,00,001–10,00,000 | 1,91,300 |
| E-6 | Form FL/BR-II | Beer in Sealed Bottles (Off Consumption) — (f) Population 10,00,001–20,00,000 | 2,63,000 |
| E-6 | Form FL/BR-II | Beer in 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 industrial/educational/scientific/medical institution, pilot or first-aid station | 200 |
| E-8 | Form FL-XII | Licence for dispensing Brandy & Rum as ingredient of medicine on prescription | 200 |
| E-9 | Form FL-XIII | Licence for sale of champagne/port wine/tonic wine on prescription | 200 |
| E-10 | Form K | Certificate of Registration for IMFL/Beer manufacturers outside Maharashtra | 13,20,000 |
| E-11 | Form FLW-I | Retail Sale of Wine in Sealed Bottles (Off Consumption) | 1,300 |
| E-12 | Form FLW-I | Wholesale Import & Vend of Wines at special rates (not for on-premises consumption) | 6,500 |
Special Provisions:
Effective Date: Financial Year 2023-2024 (from date of publication, 28th March 2023) Signed by: Dr. Vijay Suryawanshi, Commissioner of State Excise, Maharashtra State, Mumbai