Gazette Reference: No. BPA.1119/2020-21/VII, dated 30th January, 2020 Type: Fee Revision — Financial Year 2020-2021 Authority: Rule 4(a) of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of License) Rules, 1996, read with Maharashtra Prohibition Act, 1949 Summary: The Commissioner of State Excise, Maharashtra, notified revised license fee rates for FY 2020-21 for all categories of liquor licenses under the Maharashtra Prohibition Act. Fees cover manufacturing, wholesale, retail, hotel/restaurant, club, temporary, and specialty licenses. Fees based on production volume (B.L./cases) or population brackets of the area. Existing five-year renewed licenses (renewed prior to FY 2020-21) are exempt from these revised rates during their validity period.
COMPLETE FEE SCHEDULE:
| Sr | License Form | Description | Fee (₹) |
|---|---|---|---|
| A-1A | Form I | Distillery – Primary Distillation (a) Up to 45,00,000 B.L. | 5,31,300 |
| A-1A | Form I | Distillery – Primary Distillation (b) 45,00,001 to 90,00,000 B.L. | 6,64,125 |
| A-1A | Form I | Distillery – Primary Distillation (c) 90,00,001 to 1,35,00,000 B.L. | 7,96,950 |
| A-1A | Form I | Distillery – Primary Distillation (d) 1,35,00,001 to 1,80,00,000 B.L. | 9,29,775 |
| A-1A | Form I | Distillery – Primary Distillation (e) 1,80,00,001 B.L. and above | 13,28,250 |
| A-1B | Form I | Distillery – Re-distillation only (a) Up to 90,00,000 B.L. | 2,65,650 |
| A-1B | Form I | Distillery – Re-distillation only (b) 90,00,001 B.L. and above | 5,31,300 |
| A-1C | Form I | Distillery – Grape Spirit by Pot Distillation Method (flat fee) | 46,490 |
| A-2A | Form PLL | Manufacture of Potable Liquor – (a) Minimum fee / avg. production up to 2,09,000 cases of 9 B.L. or nil production | 33,20,625 |
| A-2A | Form PLL | Manufacture of Potable Liquor – (b) Above 2,09,000 cases of 9 B.L. each | ₹16.00 per case |
| A-2B | Form PLL | Manufacture of Potable Liquor (Grape Brandy from Grape Spirit – BAL + Form I holders) | 1,06,260 |
| B-1 | Form BRL | Manufacture of Beer – (A) Beer: (a) Minimum fee / avg. production up to 2,00,000 cases of 7.8 B.L. or nil production | 10,62,600 |
| B-1 | Form BRL | Manufacture of Beer – (A) Beer: (b) Above 2,00,000 cases of 7.8 B.L. | ₹5.35 per case |
| B-2 | Form BRL | Manufacture of Wine – (B) Wine (flat fee) | 66,415 |
| B-3 | Form BRL | Microbrewery – (C) Up to annual capacity of 2,00,000 B.L. | 1,99,240 |
| B-3 | Form BRL | Microbrewery – (D) Annual capacity 2,00,001 B.L. to 4,00,000 B.L. | 2,65,650 |
| B-3 | Form BRL | Microbrewery – (E) Annual capacity 4,00,001 to 5,00,000 B.L. | 3,32,065 |
| C-1 | Form CL-I | Manufacture of Country Liquor – (a) Minimum fee / avg. production up to 2,00,000 cases of 9 B.L. or nil production | 26,56,500 |
| C-1 | Form CL-I | Manufacture of Country Liquor – (b) Above 2,00,000 cases of 9 B.L. each | ₹13.60 per case |
| C-2 | Form CL-II | Storage & Wholesale of Duty-Paid Country Liquor – (a) Minimum fee / annual sale up to 25,000 cases of 9 B.L. or nil sale | 2,98,860 |
| C-2 | Form CL-II | Storage & Wholesale of Duty-Paid Country Liquor – (b) Above 25,000 cases of 9 B.L. each | ₹12.00 per case |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (a) Population up to 5,000 | 46,490 |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (b) Population 5,001 to 10,000 | 79,695 |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (c) Population 10,001 to 2,00,000 | 1,99,240 |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (d) Population 2,00,001 to 10,00,000 | 3,32,065 |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (e) Population 10,00,001 to 20,00,000 | 4,64,890 |
| C-3 | Form CL-III | Retail Sale of Country Liquor – (f) Population more than 20,00,000 | 5,97,715 |
| C-3A | Form CL-III/FL-III | Endorsement on CL-III for sale of Beer in sealed bottles for "off" consumption (Rule 30(6)) | 40% of CL-III renewal fee |
| C-4 | Form TOD-III | Retail Sale of Country Liquor in sealed bottles ("off" consumption) – (a) Population up to 1,00,000 | 1,32,825 |
| C-4 | Form TOD-III | Retail Sale of Country Liquor in sealed bottles ("off" consumption) – (b) Population 1,00,001 to 10,00,000 | 1,99,240 |
| C-4 | Form TOD-III | Retail Sale of Country Liquor in sealed bottles ("off" consumption) – (c) Population more than 10,00,000 | 2,65,650 |
| D-1 | Form E | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club – (a) Population up to 1,00,000 | 99,620 |
| D-1 | Form E | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club – (b) Population 1,00,001 to 10,00,000 | 1,99,240 |
| D-1 | Form E | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club – (c) Population 10,00,001 to 20,00,000 | 3,98,475 |
| D-1 | Form E | Sale of Mild Liquor (Beer) at Hotel/Restaurant/Canteen/Club – (d) Population more than 20,00,000 | 5,31,300 |
| D-2 | Form E-2 | Retail Sale of Wine (Rule 5A(5)) – (a) Population up to 1,00,000 | 26,565 |
| D-2 | Form E-2 | Retail Sale of Wine (Rule 5A(5)) – (b) Population 1,00,001 to 10,00,000 | 66,415 |
| D-2 | Form E-2 | Retail Sale of Wine (Rule 5A(5)) – (c) Population 10,00,001 to 20,00,000 | 99,620 |
| D-2 | Form E-2 | Retail Sale of Wine (Rule 5A(5)) – (d) Population more than 20,00,000 | 1,32,825 |
| E-1 | Form FL-I | Ordinary Trade & Import License for Foreign Liquor/IMFL (wholesale/vend, not for consumption on premises) – (a) Minimum fee / avg. sale up to 25,000 cases of 9 B.L. or nil sale | 3,98,475 |
| E-1 | Form FL-I | Ordinary Trade & Import License – (b)(i) Above 25,000 cases – Per case of Spirits | ₹13.60 per case |
| E-1 | Form FL-I | Ordinary Trade & Import License – (b)(ii) Above 25,000 cases – Per case of Wines | ₹6.70 per case |
| E-1 | Form FL-I | Ordinary Trade & Import License – (b)(iii) Above 25,000 cases – Per case of Beer & Mild Liquor | ₹4.00 per case |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor (Rule 25) – (a) Population up to 50,000 | 99,620 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (b) Population 50,001 to 1,00,000 | 1,32,825 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (c) Population 1,00,001 to 2,50,000 | 2,65,650 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (d) Population 2,50,001 to 5,00,000 | 4,64,890 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (e) Population 5,00,001 to 10,00,000 | 5,97,715 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (f) Population 10,00,001 to 20,00,000 | 9,96,190 |
| E-2 | Form FL-II | Vendors License for Sale of Foreign Liquor – (g) Population more than 20,00,000 | 11,95,425 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (a) Population up to 50,000 | 66,415 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (b) Population 50,001 to 1,00,000 | 99,620 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (c) Population 1,00,001 to 2,50,000 | 1,99,240 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (d) Population 2,50,001 to 5,00,000 | 3,32,065 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (e) Population 5,00,001 to 10,00,000 | 5,31,300 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (f) Population 10,00,001 to 20,00,000 | 7,30,540 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – I. Restaurants: (g) Population above 20,00,000 | 7,96,950 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – II. Star Hotels: (A) Three Star Hotels (additional fee on top of FL-III restaurant fee) | 5,97,715 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – II. Star Hotels: (B) Four Star Hotels | 9,96,190 |
| E-3 | Form FL-III | Sale at Hotel/Restaurant – II. Star Hotels: (C) Five Star Hotels | 15,27,490 |
| E-4 | Form FL-IV | Sale at Club of Foreign Liquor/IMFL (Rule 48) – (a) Population up to 50,000 | 66,415 |
| E-4 | Form FL-IV | Sale at Club – (b) Population 50,001 to 1,00,000 | 99,620 |
| E-4 | Form FL-IV | Sale at Club – (c) Population 1,00,001 to 2,50,000 | 1,99,240 |
| E-4 | Form FL-IV | Sale at Club – (d) Population 2,50,001 to 5,00,000 | 3,32,065 |
| E-4 | Form FL-IV | Sale at Club – (e) Population 5,00,001 to 10,00,000 | 5,31,300 |
| E-4 | Form FL-IV | Sale at Club – (f) Population 10,00,001 to 20,00,000 | 7,30,540 |
| E-4 | Form FL-IV | Sale at Club – (g) Population above 20,00,000 | 7,96,950 |
| E-4 | Form FL-IV | Note: FL-IV clubs restricted to one class/category of membership — 25% of applicable FL-IV fee (subject to annual Commissioner certification) | — |
| E-5 | Form FL-IV-A | Temporary License for Special Function/Event – (a) Charity/Consulate/Social/Family – (i) Population up to 1,00,000 | 3,000 |
| E-5 | Form FL-IV-A | Temporary License – (a)(ii) Population 1,00,001 to 10,00,000 | 5,000 |
| E-5 | Form FL-IV-A | Temporary License – (a)(iii) Population 10,00,001 to 20,00,000 | 7,000 |
| E-5 | Form FL-IV-A | Temporary License – (a)(iv) Population more than 20,00,000 | 10,000 |
| E-5 | Form FL-IV-A | Temporary License – (b) Commercial Event (Entertainment/Sporting) | 20,000 |
| E-6 | Form FL/BR-II | Sale of Beer in Sealed Bottles for "Off" Consumption (Rule 42A(2)) | 40% of applicable FL-III license fee in that area |
| E-7 | Form FL-XI | Possession & Use of Brandy/Rum by Industrial/Educational/Scientific/Medical institutions, pilots, ambulance in-charge (Rule 72) | 100 |
| E-8 | Form FL-XII | Dispensing of Brandy/Rum as medicine ingredient on prescription (Rule 83(1)) | 100 |
| E-9 | Form FL-XIII | Sale of Champagne/Port Wine/Wincamis etc. on prescription (Rule 93(2)) | 100 |
| E-10 | Form K | Certificate of Registration for IMFL/Beer manufacturers outside Maharashtra (Rule 9B) | 9,29,775 |
| E-11 | Form FLW-II | Retail Sale of Wine in Sealed Bottles for "Off" Consumption (Rule 25(8)(2)) | 2,660 |
| E-12 | Form FLW-I | Ordinary Trade & Import License for Import and Vend of Wines excised at special rates (Rule 5-C) | 11,960 |
Special Provisions: