Excise Duty / VAT Structure

As per Sub Section (5) of Section 3 under the Second Schedule of the Tamil Nadu VAT Act, 2006, the tax levied on Alcoholic Liquor for human consumption is as given below:

Sl.No

Description of Goods

Point of Levy

Rate of Tax

Commodity Code

1

Alcoholic liquors of all kinds for human consumption which are purchased/ procured / brought from outside the state other than foreign liquors falling under item 3.

At the point of first sale in State.

58%


401


At Second point of sale in State.

14.5%

2.

(i) Alcoholic liquors of all kinds for human consumption other than liquors falling against Serial Number 1 and 3 (Purchase / procured / brought within the State)

At the point of first sale in the State

58%

402


(ii) Alcoholic liquors of all kinds for human consumption, other than Beer, Wine, Draught Beer and liquors falling against Serial Number 7 and 13

At the Second point of sale in the State

220%

(iii) Beer

At the Second point of sale in the State

260%

(iv) Wine

At the Second point of sale in the State

250%

(v) Draught Beer

At the Second point of sale in the State

270%

(vi) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial Number 1 and 13

At the Third point of sale in the State

14.5%

3.

Foreign liquors, that is to say, wines, spirits and beers imported into India from foreign countries and dealt with under the Customs Tariff Act, 1975 (Central Act 51 of 1975) or under any other law for the time being in force relating to the duties of customs on goods imported into India.

At the point of first sale in State.


58%

403


At the Second point of sale in the State

14.5%

FL2 & FL3 Licensees have to pay VAT 14.5% Commercial Taxes and Registration (B1) Department dated 27.03.2012 & 30.07.2018.

  1. At the Second Point of sale in the State on the sale of liquors

brought from outside the State.

  1. At the Third Point of sale in the State on sale of liquors

purchased within the State.

Additional Tax:

G.O. (Ms).No.22 Commercial Taxes and Registration (B1) Department, dated 30.03.2017.

2% Additional Tax payable on Taxable Turnover of sale of Alcoholic Liquors of all kinds for Human Consumption at the Second Point of sale in the State with effect from 01.04.2016.



RATES OF EXCISE DUTY, LICENCE FEE AND SPECIAL FEE


I

EXCISE DUTY–To be remitted by Manufactures – before taking indents every day – vide G.O.(Ms).No.29 H, P & E III Dept dated 13.10.2017 and G.O. (Ms).No.33 H,P&E III Dept. dated 08.11.2017.


RANGE

RATE PER P.L

MRP PER BOTTLE Rs.


IMFS


ORDINARY

Rs.140.00 per P.L.

100/-


MEDIUM

Rs.155.00 per P.L.

110/-


PREMIUM


BASIC PRICE FROM Rs. 754.00 to Rs.2253.00.


BASIC PRICE FROM RS. 2254.00 AND ABOVE


Rs.180.00 per P.L.


Rs.210.00 per P.L.


From 120/- to 210/-


240/260/280/370/390


G.O.(Ms).No.15 H, P&E III Dept dated.20.08.2014


BEER

Rs.10.00 per B.L.

From 110/- to 140/-


G.O.(Ms).No.16 H, P&E III Dept dated.20.08.2014


WINE

Rs.7.00 per B.L.

70 and 100

II

Annual Privilege Fee for Retail Shops - Amended vide G.O. (Ms) No.19, H, P & E (VI) Dept. dated 29.03.2013 as follows:

1) Annual privilege fee – Rs.1,00,000 per annum

2) Licence Fee - Rs.1,000 per annum

3) Application Fee - Rs.100

III

Wholesaler License Fee - Rs.4,00,000

Branch Depot License Fee - Rs.4,300

(@ Rs. 100 per depot for the remaining 42 depots)

Application fee - Rs.200

IV

SPECIAL FEE

(In respect of import from other States and other Countries) – Special Fee revised vide G.O.(Ms).No.17 H, P&E III Dept dt. 20.08.2014

Earlier Special Fee was remitted by TASMAC at the time of applying for import permits.

The Government vide G.O.(Ms) No. 17 P&E VIII dept dated 29.03.2013 have issued orders to remit the special fee by the import suppliers of TASMAC instead of remittance by TASMAC.


ORDINARY (Upto Rs.478/- per case)

Rs.223.22 per Proof Litre


MEDIUM (Rs.479/- to Rs.547/- per case)

Rs.270.91 per Proof Litre


PREMIUM (Rs.548/- to Rs.1,643/- per case)

Rs.327.76 per Proof Litre


SUPER PREMIUM (Rs.1,644/- to Rs.3,923/- per case)

Rs.370.26 per Proof Litre


PREMIUM DELUXE (Rs.3,924/- and above per case)

Rs.417.68 per Proof Litre


WINE



ORDINARY (Upto Rs.750/- per case)

Rs.308.69 per Proof Litre


MEDIUM (Rs.751/- to Rs.1,500/- per case)

Rs.389.89 per Proof Litre


PREMIUM (Rs.1,501/- and above per case)

Rs.450.00 per Proof Litre


BEER



ORDINARY (Upto Rs.305/- per case)

Rs.21.32 per Bulk Litre


PREMIUM (Rs.306/- and above per case)

Rs.29.89 per Bulk Litre