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Details of Distilleries, Blending Units, Breweries and Pharmaceuticals
 
 

 

 


Rates of Duty Prevalent Now


                      The duty under Sec 17 and 18 of Abkari Act will be levied on the following kinds of liquors manufactured in the area where the Abkari Act is in force or manufactured elsewhere in India or imported into Kerala by land, air or under bond by sea or air at the rates mentioned against each kind of liquor.

                     The duty on spirit contained in such liquors manufactured elsewhere in India or imported into the area where Abkari Act is in force, by sea or otherwise than under bond shall be equal to the duty to which such spirits imported into the said area by sea or air are liable under the Tariff Act or any other Law for the time being in force relating to the duties of customs on goods imported into the area.

Kind of Liquor 

Rate of Duty 

I .Indian made Foreign Spirits and Beer except those  consumed by Defense Services.  (1). When exported by distilleries/ Breweries to other State and not reimported into this State, in case where the following terms and conditions are satisfied, namely:-
(i). The export is under bond to cover the duty at the rate of Rs.20 (Rupees Twenty Only) per proof litre in case of Indian made Foreign Liquor and Rs.2 (Rupees two only) per bulk litre in the case of Beer or at the rate prevailing in the importing State if the Export is on Duty prepaid permits from the importing States.

(ii) No Objection certificate or import certificate from the Excise Authorities of the importing State is produced by the Distillery/Brewery.

(iii) Duty paid to the Kerala Government before Export

(iv)The verification certificate from the Excise Authorities of the importing State is produced before the Excise Officer of the Distillery/Brewery within 42 days of dispatch or within such further time as the Excise Commissioner may allow for sufficient cause.

(v) Duty at the rate of Rs.20 (Rupees Twenty Only) per
proof litre in the case of Indian made Foreign Liquor and Rs.2 (Rupees Two only) per litre in the case of Beer is paid in all quantities unaccounted for, and (vi) Export through air, rail, road or ship 2. In other cases




Rs.5 (Rupees five only) per proof litre in the case of Indian Made Foreign Liquor and Rs.1 (Rupees One only) per bulk litre in the case of beer.

Rs.20 (Rupees Twenty Only) per proof litre in the case of Indian made Foreign Liquor and Rs.2 (Rupees Two only) per bulk litre in respect of Beer.

II.  Indian Made Rectified Spirit and absolute alcohol
(except rectified Spirit and absolute alcohol required for purpose of Central/State Government in which case no duty shall be levied)

Rs.15.50 (Rupees fifteen and paise fifty only) per proof litre.

III. Indian Made Wine, medicated wine and similar preparations but not including preparations on which duty is leviable under the Medicinal and Toilet Preparations (Excise Duties )Act 1955.

Rs.12 (Rupees Twelve only) per proof litre.

IV. Indian Made Foreign Spirits consumed by defence service personnel and Ex-servicemen supplied through canteen stores department (or through other sources in production of a certificate from canteen stores department of non availability of spirits for supply provided the Ex-servicemen produce non transferable canteen permits issued to them and also the discharge certificates, at the time of making the purchases.

Rs.21 (Rupees twenty one only) per proof litre.

V. Indian made Foreign Spirits consumed by Naval Personnel on Board of their Ships, supplied through Canteen Stores Department.

Nil

VI. Indian Made Beer

Rs.2 (Rupees two only) per bulk litre

VII. Arrack 25 degree U.P

Not in force

VIII. Mass Wine

Rs.3 (Rupees three only) per bulk litre

IX. Spirituous culinary, aerated water and other flavouring essences, extracts, perfumes and other colouring but not including preparations on which duty leviable under the Medicinal and Toilet Preparations (Excise Duties) Act,1955.

Rs.18 (Rupees Eighteen Only) per proof litre.

The import and export fees, the Excise Duty and luxury tax under  section 6, 7, 17 and 18 of Abkari Act shall be levied on the following kinds of liquors manufactured in the State and exported outside the State under bond in force or manufactured elsewhere in India and imported into the State by land, air or sea under bond, at the rates mentioned against each kind of liquor.

The excise duty, import fee or luxury tax on liquor manufactured elsewhere in India and imported into the State by land, air or sea otherwise than under bond shall be equal to the duty to which such liquor manufactured in the State are liable under the Act such as import fee, excise duty or luxury tax namely:-



Kind of liquor

Rate of Excise duty

Rate of Luxury tax

Rate of Import fee

Rate of Export fee

I .Indian Made Foreign Liquor including Beer except those consumed by Defence Services.

(1). When exported by distilleries / Foreign Liquor (Compounding,Blending and Bottling)Units/ Breweries to other State and not reimported into this State, in case where the following terms and conditions are satisfied, namely:-

(i). The export is under bond to cover the duty at the rate of an amount equal to 200 per cent of the value of Indian made Foreign Liquor and gallonage fee at the rate of Rs.3 per bulk litre in the case of beer.

(Ii) No objection certificate or import certificate from the Excise Authorities of the importing State is produced by the Distilleries/ Foreign Liquor (Compounding, Blending and Bottling) Units/Breweries .

(iii) Excise duty, Luxury tax and Export fee paid to the Kerala Government before Export

(iv) The verification certificate from the Excise Authorities of the importing State is produced before the Excise Officers in charge of the   Distilleries/ Foreign Liquor (Compounding, Blending and Bottling) Units/ Breweries within 42 days of dispatch or within such further time as the Excise Commissioner may allow for sufficient cause.

(v) Duty at the rate of an amount equal to 200 per cent of the  value of Indian Made Foreign Liquor and gallonage fee at the rate of Rs.3 per bulk litre in the case of Beer is paid on all quantities unaccounted for; and

(vi) Export through air, rail, road or ship

. . .

Rs.5 (Rupees five only) per proof litre in the case of Indian Made Foreign Liquor and Rs.2 (Rupees Two only) per bulk litre in the case of Beer.

2. In the case of
(a)  Indian Made Foreign Liquor other than beer imported (bond or under bond)

. .



Rs.5 per Proof litre

.

(b)     Beer imported (bond or under bond)

. .

Rs.2 per bulk litre

..

(c)      Wine imported (duty paid or under Bond)

. .

Rs.2 per bulk litre

.

3. In other cases:-
(a)Indian Made Foreign Liquor excluding beer and wine

An amount equal to 100 % of its value

. . .

(b)Beer
(a)Wine

.

Rs.3 per Bulk litre

. .

IV. Medicated wine and similar preparations but not including preparations on which duty is leviable under the Medicinal and Toilet Preparations (Excise Duties) Act.1955

Rs.12 (Rupees twelve only) per proof litre.

. . .

Explanation:- Where any liquor is chargeable with duty at a rate depending on the value of the liquor, such value shall be the value at which the Kerala State Beverages (Manufacturing and Marketing ) Corporation Limited, purchases such liquor form the suppliers and in case any such liquor is not purchased by the KSBC(M&M),  such value shall be the value fixed by the Commissioner.

 

 




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