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MH Excise Fees Notification Jan 2025

The document is a notification from the Commissioner of State Excise, Maharashtra, detailing the fees for various liquor licenses for the financial year 2025-2026. It includes a comprehensive schedule of license types, descriptions, and corresponding fees based on production levels and population sizes. The notification is issued under the Maharashtra Prohibition Act, 1949, and outlines the regulatory framework for the manufacture and sale of alcoholic beverages in the state.

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0% found this document useful (0 votes)
4K views9 pages

MH Excise Fees Notification Jan 2025

The document is a notification from the Commissioner of State Excise, Maharashtra, detailing the fees for various liquor licenses for the financial year 2025-2026. It includes a comprehensive schedule of license types, descriptions, and corresponding fees based on production levels and population sizes. The notification is issued under the Maharashtra Prohibition Act, 1949, and outlines the regulatory framework for the manufacture and sale of alcoholic beverages in the state.

Uploaded by

salvisatishe
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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RNI No.

MAHBIL /2009/35527

महाारााष्ट्र� शाासन रााजपत्र


असााधाारण भााग चाार-क
वर्षष ११, अंंक ५] बुुधवाार, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६ [पृृष्ठेे ९, किं�मं त : रुपयेे ९.००

असााधाारण क्रमांं�क ५
प्रााधि�कृृत प्रकााशन
महाारााष्ट्र शाासनााव्यति�रि�क्त इतर वैैधाानि�क प्रााधि�कााऱ्यांं�नीी तयाार केेलेेलेे
(भााग एक, एक-अ व एक-ल यांं�मध्येे प्रसि�द्ध केेलेेलेे वैैधाानि�क नि�यम व आदेेश यांं�व्यति�रि�क्त इतर)
वैैधाानि�क नि�यम व आदेेश; याात भाारत सरकाार, उच्च न्याायाालय, पोोलीीस आयुुक्त, आयुुक्त (रााज्य उत्पाादन शुुल्क),
जि�ल्हाादंंडााधि�काारीी व नि�वडणूूक आयोोग, नि�वडणूूक न्याायााधि�करण, नि�वडणूूक नि�र्णणय अधि�काारीी व नि�वडणूूक आयोोगााखाालीील
इतर प्रााधि�काारीी यांं�नीी तयाार केेलेेलेे वैैधाानि�क नि�यम व आदेेश यांं�चाा समाावेेश होोतोो.
PLEASE REFER TO PAGE NO 8 For “K” Form Fees
COMMISSIONER OF STATE EXCISE, MAHARASHTRA STATE

State Excise Bhavan, Plot No. 1450, Municipal Corporation Auditorium Road, Fort,
Mumbai 400 001, dated 29th January, 2025.

Read.— Government letter Home Department No. BPA 0125 / C. R. 03 / EXC-2,


dated 28th January, 2025.

NOTIFICATION

Maharashtra Prohibition Act, 1949.

No. BPA 112025 / 2025-2026 / 01 / VII.—In exercise of the powers conferred by clause (a) of Rule
4 of the Maharashtra Potable Liquor (Periodicity and Fees for Grant, Renewal or Continuance of
Licences) Rules, 1996 and all other powers enabling him in this behalf, the Commissioner is pleased
to notify the rates of fees for the Financial Year 2025-2026 for licences mentioned in Column No. (2)
of the schedule appended hereto as specified against each of them respectively in Column No. (4) of
the said schedule.

(१)
भााग चाार-क-५---१
2 महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६
Schedule

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
A-1A Form I Licence for constructing and working a distillery for
manufacture of Spirit granted under Rule 3 of the
Maharashtra Distillation of Spirit and Manufacture of
Potable Liquor Rules, 1966—
The applicant desires to manufacture spirit annually through primary distillation -
(a) Up to 45,00,000 B.L. 7,72,400
(b) From 45,00,001 B.L. to 90,00,000 B.L. 9,64,400
(c) From 90,00,001 B.L. to 1,35,00,000 B.L. 11,57,900
(d) From 1,35,00,001 B.L. to 1,80,00,000 B.L. 13,51,300
(e) From 1,80,00,001 B.L. To 2,25,00,000 B.L. 15,66,500
(f) From 2,25,00,001 B.L. To 2,70,00,000 B.L. 18,16,900
(g) From 2,70,00,001 B.L. To 3,15,00,000 B.L. 21,09,100
(h) From 3,15,00,001 B.L. To 3,60,00,000 B.L. 24,48,200
(i) From 3,60,00,001 B.L. To 4,05,00,000 B.L. 28,48,800
(j) From 4,05,00,001 B.L. and above 33,04,700
A-1B Form I Licence for constructing and working a distillery for manufacture
of Spirit granted under Rule 3 of the Maharashtra Distillation
of Spirit and Manufacture of Potable Liquor Rules, 1966 for only
re-distillation -
The applicant desires to manufacture spirit annually through re-distillation -
(a) Upto 90,00,000 B.L. 3,86,900
(b) 90,00,001 B.L. and above 7,72,400
A-1C Form I Licence for constructing and working a distillery 69,600
for manufacture of Spirit granted under Rule
3 of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966
for manufacture of grape spirit only by Pot
Distillation Method.
A-1D Form I Licence for constructing and working a distillery 69,600
for manufacture of Spirit granted under Rule
3 of the Maharashtra Distillation of Spirit and
Manufacture of Potable Liquor Rules, 1966 for
manufacture of spirit other than spirit produced
from molasses, grain, malt and grape by
distillation. (used in manufacturing of Local
liquor)
महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६ 3

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
A-2A Form PLL Licence for manufacture of Potable Liquor granted under Rule 15(2)
of the Maharashtra Distillation of Spirit and Manufacture of Potable
Liquor Rules, 1966 - For annual production -
(a) Minimum fees or average production of 29,23,000
preceding year if up to 1,00,000 cases each
of 9 B.L. or for nil production.
(b) Above 1,00,000 cases of 9 B.L. each. 29.23 per case
Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering production in cases of 9 B.L.
each of the preceding year.
A-2B Form PLL Licence for manufacture of Potable Liquor 1,47,900
[(Grape Brandy made purely from Grape Spirit
without blending with any other spirit) and
Local liquor as prescribed in rules] granted
under Rule 15(2) of the Maharashtra Distillation
of Spirit and Manufacture of Potable Liquor
Rules, 1966 to holder of licence in Form ‘BRL’
(for manufacture of wine) and licence in Form ‘I’
(for manufacture of grape spirit) granted under
relevant rules.
B-1 Form BRL Licence for manufacture of Beer/Wine granted under Rule 3(2) of the
Maharashtra Manufacture of Beer and Wine Rules, 1966 -
(A) For Beer - For annual production -
(a) Minimum fees or average production of 9,75,000
preceding year upto 1,00,000 cases each of
7.8 B.L. or nil production.
(b) Above 1,00,000 cases each of 7.8 B.L. of Beer 9.75 per case
Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering production in cases of 7.8
B.L. each of the preceding year.
B-2 Form BRL (B) For Wine – For annual production -
(a) Minimum fees or average production of 7,100
preceding year if upto 1,200 cases each 9
B. L. or for nil production.

(b) From 1,201 cases to 3,000 cases of 9 B. L. 14,000


each.
(c) Above 3,000 cases of 9 B. L. each. Rs. 14,000/- or
Rs. 1.79 per case
whichever is
higher
Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering production in cases of 9 B.L.
each of the preceding year.
भााग चाार-क-५---२
4 महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
B-3 Form BRL (C) For Microbrewery up to annual capac- 2,78,300
ity of 2,00,000 B.L.
(D) For microbrewery up to annual capac- 5,56,600
ity from 2,00,001 B.L. to 4,00,000 B.L.
(E) For microbrewery up to annual capac- 6,95,800
ity from 4,00,001 B.L to 15,00,000 B.L.
C-1 Form CL-I Licence for manufacture of Country Liquor granted under Rule
3(2) of the Maharashtra Country Liquor Rules, 1973 - For annual
production -
(a) Minimum fees or average production of 24,36,000
preceding year upto 1,00,000 cases of 9
B.L. or for nil production.
(b) Above 1,00,000 cases of 9 B.L. each. 24.36 per case

Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering production in cases of 9 B.L.
each of the preceding year.
C-2 Form CL-II Licence granted under Rule 14(2) of the Maharashtra Country Liquor
Rules, 1973 authorizing the storage and wholesale sale of duty paid
country liquor to retail shops - For annual sale -
(a) Minimum fees or sale of preceding one 3,98,500
year up to 25,000 cases of 9 B.L. or for
nil sale.
(b) Above 25,000 cases of 9 B.L. each. 15.94 per case

Fees for the existing licence-holders shall be paid as per rate prescribed
above, in the applicable slab, considering sale of the preceding year.
Provided that for transfer / sale of country liquor from one wholesaler
to another wholesaler, with prior approval of concerned authority,
such fees shall not be applicable.
C-3 Form CL-III licence for the retail sale of country liquor granted under Rule 24(1A)
of the Maharashtra Country Liquor Rules, 1973 -
(a) Population up to 5,000 62,000
(b) Population from 5,001 to 10,000 1,06,200
(c) Population from 10,001 to 2,00,000 2,65,400
(d) Population from 2,00,001 to 10,00,000 4,42,100
(e) Population from 10,00,001 to 20,00,000 6,19,000
(f) Population more than 20,00,000 7,95,600
महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६ 5

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
C-3A For endorsement on CL-III licence to facilitate sale of Beer in
sealed bottles for “off” consumption as per sub-rule 6 of Rule 30 of
Maharashtra Country Liquor Rules, 1973 -
(a) Population up to 5,000 18,600
(b) Population from 5,001 to 10,000 31,900
(c) Population from 10,001 to 2,00,000 79,700
(d) Population from 2,00,001 to 10,00,000 1,32,700
(e) Population from 10,00,001 to 20,00,000 1,85,700
(f) Population more than 20,00,000 2,38,700
C-4 Form Licence for the retail sale of country liquor in sealed bottles for “off”
CL/FL/TOD-III consumption granted under Rule 30(1) of the Maharashtra Country
Liquor Rules, 1973 -
(a) Population up to 1,00,000 2,19,700
(b) Population from 1,00,001 to 10,00,000. 3,99,100
(c) Population more than 10,00,000 5,78,400
D-1 Form E licence for sale of mild liquor (beer), fermented liquor, craft beer and
wines or any of these on the premises of a Hotel / Restaurant/ Canteen/
Club granted under Rule 5 of the Special Permits and licences Rules,
1952 -
(a) Population up to 1,00,000 50,000
(b) Population from1,00,001 to 10,00,000 1,50,000
(c) Population from 10,00,001 to 20,00,000 3,00,000
(d) Population more than 20,00,000 4,50,000
D-2 Form E-2 Licence for the retail sale of wine granted under Rule 5A(5) of the
Special Permit and Licences Rules, 1952 -
(a) Population up to 1,00,000 34,800
(b) Population from1,00,001 to 10,00,000 86,600
(c) Population from10,00,001 to 20,00,000 1,29,900
(d) Population more than 20,00,000 1,73,000
E-1 Form FL-I Ordinary Trade and Import licence for the removal from a Customs
Frontier and for the Import and Vend of Foreign Liquors (Potable)
including Indian Made Foreign Liquor (Potable) excised at special
rates (not to be drunk on the premises) granted under Rule 5 of the
Maharashtra Foreign Liquor Rules, 1953 - For annual sale -
(a) Minimum fees or average sale of preceding 6,06,600
year up to 25,000 cases of 9 B.L. or for nil
sale.
(b) Above 25,000 cases of 9 B.L. each-
(i) Per case of Spirits 20.76 per case
(ii) Per case of Wines 8.92 per case
(iii) Per case of Beer and Mild Liquor 5.95 per case

भााग चाार-क-५---२अ
6 महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
Fees for the existing licence-holders shall be paid as per rate
prescribed above, in the applicable slab, considering sale of preceding
year. Provided that for transfer / sale of Foreign liquor from one
wholesaler to another wholesaler, with prior approval of concerned
authority, such fees shall not be applicable.
E-2 Form FL-II Vendors licence for sale of foreign liquor granted under Rule 25 of the
Maharashtra Foreign Liquor Rules, 1953 -
(a) Population upto 50,000 2,69,300
(b) Population from 50,001 to 1,00,000 4,28,400
(c) Population from 1,00,001 to 2,50,000 6,48,000
(d) Population from 2,50,001 to 5,00,000 9,07,700
(e) Population from 5,00,001 to 10,00,000 11,27,000
(f) Population from 10,00,001 to 20,00,000 15,07,500
(g) Population more than 20,00,000 17,67,000
E-3 Form FL-III Licence for sale at a hotel of imported foreign liquors (potable) Indian
made foreign liquors (potable) on which excise duty has been paid at
a special rates granted under Rule 45 of the Maharashtra Foreign
Liquor Rules, 1953 -
I. Restaurants -

(a) Population up to 50,000 86,800


(b) Population from 50,001 to 1,00,000 1,29,900
(c) Population from 1,00,001 to 2,50,000 2,59,400
(d) Population from 2,50,001 to 5,00,000 4,32,200
(e) Population from 5,00,001 to 10,00,000 6,91,300
(f) Population from 10,00,001 to 20,00,000 9,50,500
(g) Population above 20,00,000 10,36,800
II. Star Hotels -
(In addition to licence fee the additional fee for one of the FL-III
licence from where the liquor is served in rooms)
(A) Three Star Hotels 7,77,700
(B) Four Star Hotels 12,96,100
(C) Five Star Hotels 19,87,000
महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६ 7

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
E-4 Form FL-IV Licence for the sale at a club of imported foreign liquors (potable)
and IMFL (potable) on which excise duty has been paid at special
rates granted under Rule 48 of the Maharashtra Foreign Liquor
Rules, 1953.
(a) Population up to 50,000 86,800
(b) Population from 50,001 to 1,00,000 1,29,900
(c) Population from 1,00,001 to 2,50,000 2,59,400
(d) Population from 2,50,001 to 5,00,000 4,32,200
(e) Population from 5,00,001 to 10,00,000 6,91,300
(f) Population from 10,00,001 to 20,00,000 9,50,500
(g) Population above 20,00,000 10,36,800
E-5 Form Temporary Licence for the sale of imported foreign liquors (potable)
FL-IV-A and Indian-made foreign liquors (potable) on which excise duty has
been paid at special rates at a special function or event.
(a) For Charity purpose, Consulate, Social /
Family function
(i) Population up to 1,00,000 4,300
(ii) Population from 1,00,001 to 10,00,000. 7,100
(iii) Population from 10,00,001 to 20,00,000 9,800
(iv) Population more than 20,00,000 14,000
(b) For Commercial Event such as 27,900
Entertainment function or Sporting Event.
(c) For Wine festival as prescribed in ‍form 4,300
F.L.A-I.F.
E-6 Form Licence for sale of beer in sealed bottles for off consumption granted
FL/BR-II under rule 42 A (2) of Maharashtra Foreign Liquor Rules, 1953.
(a) Population up to 50,000 26,100
(b) Population from 50,001 to 1,00,000 39,000
(c) Population from 1,00,001 to 2,50,000 77,900
(d) Population from 2,50,001 to 5,00,000 1,29,700
(e) Population from 5,00,001 to 10,00,000 2,07,400
(f) Population from 10,00,001 to 20,00,000 2,85,200
(g) Population above 20,00,000 3,11,100
8 महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६

Serial Type of licence Description of licence Fee for grant/


No. renewal /
continuance for
one year / per
case / per B.L.
(in ₹)
(1) (2) (3) (4)
E-7 Form FL-XI Licence for possession and use of brandy and rum 200
by industrial, educational, scientific research or
such other institution or by a pilot of an air craft
or person in-charge of an ambulance or a first
aid station for rendering first aid for medical
purpose in an emergency granted under Rule 72
of the Maharashtra Foreign Liquor Rules, 1953.
E-8 Form FL-XII Licence for the dispensing of brandy and rum 200
as one of the ingredients of any medicine on
prescription granted under Rule 83(1) of the
Maharashtra Foreign Liquor Rules, 1953.
E-9 Form FL-XIII Licence for sale of (champagne, port type wine, 200
port wine, wincarnis, vibrona manola and
buckfast tonic wine) on prescription granted
under Rule 93(2) of the Maharashtra Foreign
Liquor Rules, 1953.
E-10 Form K Certificate of Registration (for manufactories of 16,69,800
the IMFL/Beer situated in a State other than the
State of Maharashtra) granted under Rule 9B of
the Maharashtra Foreign Liquor (Import and
Export) Rules, 1963.
E-11 Form FLW-II Licence for the retail sale of wine in sealed bottles 10,600
for “off” consumption granted under Rule 25(B)
(2) of the Maharashtra Foreign Liquor Rules
1953.
E-12 Form FLW-I Ordinary Trade and Import licence for the 21,000
removal from a Customs Frontier and for the
Import and Vend of Wines excised at special
rates (not to be drunk on the premises) granted
under Rule 5-C of the Maharashtra Foreign
Liquor Rules, 1953.

Rates of licence fees for FL-IV Licences where the membership is restricted to anyone class/
category of member shall be 25% of the licence fee payable by the F.L-IV Licences. However, eligibility
of the club for this concession shall be certified annually by the Commissioner of State Excise,
Maharashtra State, Mumbai.
Notwithstanding anything contained above, the rate of licence fees applicable to Cantonment
area shall be the same as applicable to the Municipal Corporation area within whose boundaries
such Cantonment is located within or which are adjacent to the limits of such Municipal Corporation.
These rates of Licence fees are not applicable to the existing licences which have been renewed
for the period of five years prior to the financial year 2025-2026 during the period of their validity.
महाारााष्ट्र शाासन रााजपत्र असााधाारण भााग चाार-क, जाानेेवाारीी २९, २०२५/मााघ ९, शकेे १९४६ 9

Provided that the licences whose licence fee is declared on the production or purchase or sale of
liquor in cases or bulk litre, as the case may be, the licensee who desires to renew their licence for the
period of five years from 2023-2024 onward, they shall be liable to pay the excess amount of licence
fee at the rate of base year (base year is 2025-2026 for licences renewed for five years in 2025-2026)
on the liquor produced in bulk litres or cases of liquor purchased or sale, exceeding the total number
of cases or bulk litre of liquor, as the case may be, on which licence fee has been calculated for the
slab of five years.

DR. VIJAY SURYAWANSHI,


Commissioner of State Excise,
Maharashtra State, Mumbai.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.

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