Excise Duty Rates
| SL. NO. | KIND OF LIQUOR | BRAND CATEGORY | EXCISE DUTY |
|---|---|---|---|
| 1 | BEER | Up to 5% (Premium) | CSD Cost Price * 0.53% |
| Above 5% (Strong) | CSD Cost Price * 0.63% | ||
| 2 | IMFL | General | CSD Cost Price * 0.92% |
| Regular | CSD Cost Price * 0.96% | ||
| Luxury | CSD Cost Price * 0.82% | ||
| Elegant | CSD Cost Price * 0.80% | ||
| Premium | CSD Cost Price * 0.73% | ||
| Classic premium | CSD Cost Price * 0.64% | ||
| Cheap Brand | CSD Cost Price * 0.60% | ||
| 3 | RTD | Breezer | CSD Cost Price * 0.40% |
| 4 | WINE | CSD Cost Price * 0.75% |
| SL. NO. | KIND OF LIQUOR | BRAND CATEGORY | EXCISE DUTY |
|---|---|---|---|
| 1 | IMFL | General | (MRP X ABATEMENT (35%)) * 1.16% |
| Regular | (MRP X ABATEMENT (35%)) * 1.32% | ||
| Luxury | (MRP X ABATEMENT (35%)) * 1.17% | ||
| Elegant | (MRP X ABATEMENT (35%)) * 1.21% | ||
| Premium | (MRP X ABATEMENT (35%)) * 1.00% | ||
| Classic premium | (MRP X ABATEMENT (35%)) * 0.66% | ||
| Cheap Brand | (MRP X ABATEMENT (35%)) * 0.66% | ||
| 2 | RTD | Breezer | (MRP X ABATEMENT (35%)) * 0.44% |
| 3 | WINE | (MRP X ABATEMENT (35%)) * 0.25% |
| SL. NO. | KIND OF LIQUOR | BRAND CATEGORY | EXCISE DUTY |
|---|---|---|---|
| 1 | BEER | Up to 5% (Premium) | (MRP X ABATEMENT (35%)) * 0.73% |
| Above 5% (Strong) | (MRP X ABATEMENT (35%)) * 0.88% |
| SL. NO. | KIND OF LIQUOR | BRAND CATEGORY | EXCISE DUTY |
|---|---|---|---|
| 1 | Country Spirit | Country Spirit | (MRP X ABATEMENT (35%)) * 0.6% |
| SL. NO. | KIND OF LIQUOR | BRAND CATEGORY | EXCISE DUTY |
|---|---|---|---|
| 1 | FMFL | FOREIGN LIQUOR | 10% On Cost Price Subject to a minimum of Rs.4000/- per case. |
| 1 | BEER | FOREIGN BEER | 5% On Cost Price Subject to a minimum of Rs.150/- per case.(Up to 5% and 7.8 BL's Per case.) |
| 10% On Cost Price Subject to a minimum of Rs.190/- per case.(Above 5% and 7.8 BL's Per case.) | |||
| 1 | WINE | FOREIGN WINE | 10% On Cost Price Subject to a minimum of Rs.420/- per case.(Up to 42% of proof spirit) |
| 15% On Cost Price Subject to a minimum of Rs.880/- per case.(Above 42% of proof spirit) |
