EXISTING RATES OF DUTIES / FEES

Name of the Duty / Fee Rate

DISTILLERY LICENCE FEE

i. Distilleries having production upto 20 lakh proof Rs.20,00,000 per year

litre per year
ii. For every additional production of one lakh proof Rs.1,00,000 per year
litre or part thereof in excess of 20 lakh proof litre
in a year
BREWERY LICENCE FEE
i. Breweries having production upto 200 lakh bulk Rs.20,00,000 per year
litre per year
ii. For every additional production of one bulk litre in Re.0.50 per year
excess of 200 lakh bulk litre per year
BOTTLING LICENCE / BONDED WAREHOUSE LICENCE FEE
Bottling licence fee for Distillery / Brewery Rs.80,000 per year
Bonded Warehouse fee for Distillery / Brewery Rs.50,000 per year
MICROBREWERY LICENCE FEE
Microbrewery licence Rs.2,00,000 per year
WHOLESALE AND RETAIL LICENCE FEE
Wholesale License (FL-1) Rs.15,00,000 per year
Additional Retail counter for FL-1 licence Rs.7,00,000 per year
Retail License (with Bar) (FL-2) Rs.10,00,000 per year
Retail License (without Bar) (FL-2) Rs.7,00,000 per year

Retail Licence (Tourism category) (FL-2) Rs.6,00,000 per year

Special Licence for conduct of party, events etc. (FL-3) Rs.5,000 per day
EXCISE DUTY
Excise Duty on IMFL (For liquor produced within the state
& outside the State)
Declared price less than Rs.600/- per case Rs.100.00 / proof litre
Declared price is Rs.600/- and above per case Rs.115.00 / proof litre
Excise Duty on BEER Rs.10.00 / bulk litre
Excise Duty on Draught/Craft Beer of Microbrewery Rs.600/bulk hector litre
(i.e. Rs.6.00 / bulk litre)
Excise Duty on Wine/low alcoholic beverages <24% v/v Rs.25.00 / bulk litre
 ADDITIONAL EXCISE DUTY
Additional Excise Duty on IMFL (based on basic price per
case) (Rs. per bulk litre)
Upto 399 48
400 to 449 63
450 to 499 79
500 to 549 81
550 to 599 86
600 to 699 95
700 to 799 104
800 to 899 111
900 to 999 119
1000 to 1099 126
1100 to 1399 143
1400 to 1699 168
1700 to 1999 191
Above 2000 283
Additional Excise Duty on BEER (based on basic price per
case) (Rs. per bulk litre)
Upto 499 30.00
500 to 799 33.00
800 to 999 35.00
1000 and above 38.00
Additional Excise Duty on Draught/Craft Beer of 24.00
Microbrewery
Additional Excise Duty on Wine/Low alcoholic beverages
<24% v/v (based on basic price per case) (Rs. per bulk litre)
Upto 799 43.00
800 to 999 48.00
1000 to 1499 64.00
1500 to 1999 89.00
2000 and above 124.00
 SPECIAL EXCISE DUTY
Special Excise Duty is levied on MRP across all brands at 20 %
an uniform rate of
IMPORT FEE
Import Fee on IMFL / Wine 7.00 / bulk litre
Import Fee on BEER 3.50 / bulk litre
EXPORT FEE
Export Fee on IMFL 1.00 / bulk litre
Export Fee on Beer 0.75 / bulk litre
LABEL REGISTRATION / RENEWAL FEE
Label registration fee for Distillery/Brewery brands Rs.12,000 per pack size
Label renewal fee for Distillery/Brewery brands Rs.6,000 per pack size
Label registration fee for Imported brands Rs.20,000 per pack size
Label renewal fee for Imported brands Rs.10,000 per pack size
RECTIFIED SPIRIT LICENCE FEE (RS-2)
Above 25 litres and less than 10,000 litres Rs.2,000 per year
10,000 litres to 1,00,000 litres Rs.10,000 per year
1,00,000 litres to 3,00,000 litres Rs.50,000 per year
3,00,000 litres to 6,00,000 litres Rs.1,00,000 per year
6,00,000 litres to 10,00,000 litres Rs.2,00,000 per year
10,00,000 litres and above Rs.5,00,000 per year
MOLASSES LICENCE FEE (ML-2, ML-4)
Upto 50 metric tonnes Rs.500 per year
Above 50 metric tonnes Rs.1,000 per year
APPLICATION FEE
Application for issue of Import and Export permit Rs.2
Application for issue of Transport permit Rs.1
Application for issue of licence Rs.2
a) Excise Duty on IMFL is levied on the declared price based on the strength of
alcohol i.e., proof litres.

b) Excise Duty on Beer, Wine and other alcoholic products whose alcoholic
strength not exceeding 24% v/v are levied on the declared price based on the
quantity of alcohol i.e., bulk litres

c) Additional Excise Duty on IMFL, Beer, Wine and other alcoholic products
whose alcoholic strength not exceeding 24% v/v are levied on the declared price
based on the quantity of alcohol i.e., bulk litres

Sl.No. Wine and other alcoholic

products whose alcoholic
Duty Type IMFL Beer
strength not exceeding
24% v/v
1. Excise Duty On Proof Litre On bulk litre On bulk litre
Additional
2. On bulk Litre On bulk litre On bulk litre
Excise Duty

If Alcoholic strength is in UP : If Alcoholic strength is in V/v % :

Proof litre = Bulk litre x (100-UP) Proof litre = Bulk litre x 1.75 x V/v%
100 100