Alcohol regulations in Maharashtra

Licences needed

Form I (Distillery Licence), Form PLL (Potable Liquor Licence), Form RS-II (Possession and Use of Rectified Spirit), and FSSAI Central Manufacturing Licence

Authority

Commissioner of State Excise, Maharashtra State

Documents

Detailed building and distillery site plans in quadruplicate, land ownership/lease deeds, machinery and apparatus specifications, NOC from Maharashtra Pollution Control Board (MPCB), local municipal/panchayat approvals, FSSAI licence, and corporate incorporation documents

Fees

Form I fees graduated by production capacity (from ₹5,31,300 up to ₹10,62,600+), PLL fees scaled by production slabs, plus mandatory state excise supervisory establishment charges

Time to obtain

4 to 9 months

Who can import

Holders of DGFT Import-Export Code (IEC) and FSSAI Central Import Licence partnered with or holding Maharashtra State Excise wholesale licences (e.g., Form FL-I wholesale or overseas import licence)

Licences or registrations

DGFT IEC, FSSAI Central Importer Licence, Form L / Form K registration under Maharashtra Foreign Liquor (Import and Export) Rules 1963, and Customs/Excise Bonded Warehouse Licence (BWH)

Authority

Commissioner of State Excise, Maharashtra, alongside Directorate General of Foreign Trade (DGFT) and Indian Customs (CBIC)

Documents

IEC certificate, FSSAI importer licence, brand authorisation agreements, customs bill of entry, Certificate of Analysis (COA), Certificate of Origin, and sales tax/income tax clearance affidavits

Fees

Form K / Form L registration fees (approx. ₹9,29,775+ depending on category), import fee of ₹7 per bulk litre for spirits, plus wholesale vendor fees

Time to obtain

2 to 3 months

Required: yes Process: Online application via the Maharashtra State Excise Aaple Sarkar portal; 15-day public notice/objection display period at the Commissioner's office; verification of artwork, hexadecimal colour codes, and…

Shipments require an excise import NOC/transport permit issued per consignment to transfer goods from customs bonded warehouses to state excise bonded depots; mandatory excise security stamps/holograms with track-and-trace serial…

150% Basic Customs Duty (BCD) on CIF value under HS 2208 (or combined BCD and Agriculture Infrastructure and Development Cess / AIDC, subject to applicable free trade agreement phasing)

Bottled-in-Origin (BIO) spirits attract a concessional state excise duty of 150% of declared manufacturing cost/CIF (reduced from 300% in 2021); domestic IMFL spirits attract 300% to 450% of declared manufacturing cost or…

Distribution operates through licensed private retail stores (FL-II wine and spirits shops), on-premise licensed bars and restaurants (FL-III), and clubs (FL-IV). Retail licences have been heavily restricted under a statutory…

Restricted. Pure third-party e-commerce platforms and delivery apps are not permitted to vend alcohol directly. However, licensed retail liquor shops (FL-II) are authorized to provide direct-to-home delivery within their local…

Labels must comply with FSSAI Alcoholic Beverages Regulations, 2018, and Maharashtra State Excise mandates: bilingual statutory health warning box ('CONSUMPTION OF ALCOHOL IS INJURIOUS TO HEALTH' and 'BE SAFE - DON'T DRINK AND…

Banned. Section 24 of the Maharashtra Prohibition Act, 1949 strictly bans all direct advertisements, notices, or literature promoting or soliciting the use of intoxicating liquor. National regulations under the Central Consumer…

Governed nationally by FSSAI Alcoholic Beverages Regulations, 2018: distilled spirits (whisky, rum, gin, vodka, brandy) must have a minimum alcoholic strength of 36.5% ABV and a maximum of 42.8% ABV for standard Indian-Made…

Wardha and Gadchiroli districts are dry districts under full statutory prohibition (in Wardha, possession is permitted only for individuals aged 30 and older with an approved medical certificate). Across all other districts of…

State excise duty hikes approved on domestic IMFL while preserving the 150% duty rate on Bottled-in-Origin (BIO) spirits, maintaining Maharashtra as the top imported spirits market in India. Proposed a ~19% expansion of FL-II…

Maharashtra is India's leading market for Bottled-in-Origin (BIO) spirits, offering foreign distillers lower relative excise duty rates (150%) compared to domestic spirits and exceptionally high demand from affluent urban centers…

1. Maharashtra State Excise Department Official Portal
2. Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966
3. Maharashtra Foreign Liquor Rules, 1953 & Brand Registration Guidelines
4. FSSAI Food Safety and Standards (Alcoholic Beverages) Regulations, 2018
5. The Maharashtra Prohibition Act, 1949 (Bombay Act XXV of 1949)