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असाधारण
EXTRAORDINARY
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
Part II - Section 3
केन्द्र-शासित प्रदेश लद्दाख प्रशािन
ADMINISTRATION OF UNION TERRITORY OF LADAKH
Finance Department
Notification
Ladakh, the 26th of August, 2026
S.O. No. 256: Whereas, the Administration of the Union Territory of Ladakh, in exercise of the powers conferred
under the Jammu & Kashmir Excise Act, Svt. 1958 and the rules made thereunder, had notified the Excise Policy for
the year 2025-26 vide SO 35 dated 04-04-2025;
Whereas, the Excise Policy for the year 2026-27 was notified by the Finance Department, Union Territory of
Ladakh, vide S.O. 198 dated 31.05.2026, which came into force with effect from 01.07.2026 and was intended to
remain in operation up to 30.06.2027, unless modified earlier;
Whereas, the Administration has reviewed the implementation of the Excise Policy 2026-27 and, after due
consideration of the regulatory, administrative and revenue implications, has considered it expedient, in public
interest and in the interest of continuity and effective administration of the Excise regime, to adopt the provisions of
लद्दाख, 27 अगस्त, 2026
LADAKH, THURSDAY, AUGUST, 27, 2026
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-एल.डी.-अ.-27082026-1811
SG-LD-E-27082026-1811
LADAKH GAZETTE : EXTRAORDINARY 2
the Excise Policy 2025-26 (published vide SO 35 dated 04-04-2025) for the remaining period of the Financial
year 2026-27, subject to incorporation of certain provisions of S.O. 198 dated 31.05.2026 as specified herein;
Now, therefore, in exercise of the powers conferred under the Jammu & Kashmir Excise Act, Svt. 1958 and the rules
made thereunder, the Administration of the Union Territory of Ladakh, Finance Department, hereby orders as
under:—
1. Short title and commencement
1.1 This Notification shall be called the “Excise Policy (Adaptation) Notification, 2026-27.”
1.2 The Excise Policy 2025-26 published vide SO 35 dated 04-04-2025 shall, mutatis mutandis, be applicable for
the remaining period of the financial year 2026-27, subject to the modifications and adaptations specifically
provided in this Notification.
1.3 This Notification shall come into force with effect from the date of its publication in the Ladakh Gazette and
shall remain in force up to 31st of March, 2027 unless modified, amended or rescinded earlier by the
Administration.
2. Adoption of Excise Policy 2025-26 (SO 35 dated 04-04-2025)
Except as specifically modified by this Notification, all provisions of the Excise Policy 2025-26, including the
licensing framework, categories of licenses, eligibility conditions, procedures, regulatory provisions, duties, fees,
assessment mechanism and other terms and conditions contained therein, shall continue to govern the Excise
administration and trade in liquor during the remaining period of the financial year 2026-27.
3. Affixation of Security Hologram
Notwithstanding anything contained in the Excise Policy 2025-26, Para 8 of S.O. 198 dated 31.05.2026 relating to
affixation of Security Hologram on IMFL, Beer and Ready-to-Drink (RTD) Beverages shall stand
incorporated and shall be applicable during the remaining period of the Financial year 2026-27.
Accordingly, the manufacturers of IMFL, Beer and RTD beverages and importers of IMFL/Wine/Beer etc. shall
affix the Security Hologram approved by the Excise Department, UT Ladakh, in accordance with the procedure
prescribed by the Department.
In addition to the cost of holograms, the manufacturer/importer shall pay processing fee @ ₹0.52 per hologram to
the Excise Department, UT Ladakh, at the time of procurement/issuance of holograms.
4. Approval of Labels:
In terms of Section 16-A of the Jammu & Kashmir Excise Act, Svt. 1958, labels for different brands of liquor shall
be approved by the Excise Commissioner, UT Ladakh, subject to payment of the following label approval fee:
(a) ₹75,000.00 per brand in respect of Civil/Canteen Stores Department (CSD)/ Paramilitary Forces (PMFs), to be
charged at the time of submission of EDP/EBP;
(b) ₹25,000.00 per brand in respect of BIO liquor and BIO wine;
5. Categories of license and license fee:
LADAKH GAZETTE : EXTRAORDINARY 3
Categories of license shall remain the same as mentioned in para 2.2 of SO 35 dated 04-04-2025, however, the
license fee for the respective license categories shall be charged at the rates prescribed under Para 13 of S.O. 198
dated 31.05.2026, as mentioned below:—
Type
Form
Nature
License Fee per annum
Type A
LAEL-1
Wholesale vend of foreign liquor (IMFL, Beer,
Cider & RTD), imported liquor (BIO Brands)
and Wine for sale to the retail only
₹ 5.00 Lakh
LAEL-1A
Wholesale vend of foreign liquor to the
manufacturer outside the Union Territory for
sale to LAEL-1
₹ 5.00 Lakh
LAEL-1B
Trade (Wholesale BIO/Imported foreign liquor)
for sale to LAEL-1.
₹ 5.00 lakh
LAEL-
1W
Trade (Wholesale wine-Indian/ BIO) for sale to
LAEL-1.
₹ 5.00 Lakh
Type B
LAEL-3
Retail vend of foreign liquor in hotel
No. of Rooms
Up-to 25
26 to 50
51 & above
₹ 2.50 Lakh
₹3.00 Lakh
₹3.50 Lakh
Four star and
above
(irrespective of
number of rooms)
₹ 4.00 Lakh
LAEL-3A Bar with hotel with Banquet
₹ 4.00 Lakh
LAEL-4
Retail vend of foreign liquor in a bar attached to
a restaurant or theater or Dak Bungalow.
₹ 3.00 Lakh
LAEL-4A
Bar in a Banquet Hall
₹ 3.00 Lakh
LAEL-4B
Permission to serve liquor on social occasion
₹ 2,000.00 per occasion at private places for 05
cases of liquor. ₹ 1,000 per case shall be charged
over and above 05 cases.
Note: The applicant shall not sell/ serve liquor
for commercial purpose
LAEL-4C
Permission to serve liquor in banquet hall/ Party
hall/ Marriage hall on specific occasion
₹ 10,000.00 per occasion at banquet hall/ marriage
hall/ party hall for 10 cases of liquor. ₹ 1,000.00
per case shall be charged over and above 10 cases.
Note: The applicant shall not sell/ serve liquor
for commercial purpose
LAEL-7
License for retail vend of foreign liquor in a club
₹ 2.00 Lakh
LAEL-7A
License for retail vend of beer (bottled, tinned,
draught beer) in bar
₹ 1.50 Lakh
LAEL-7B
Officer’s Mess
₹ 1.00 Lakh
LAEL-7C
Beer bar with microbrewery
₹ 1.50 Lakh
Type C
LAEL-2
Retail vend of foreign liquor to the public only
As per bid received in e-auction
LAEL-2A
Premium Retail vend of foreign liquor to the
public only
As per bid received in e-auction
Type D
LAEL-5
Retail vend of foreign liquor in Military Canteen
including Unit Run Military Canteen or those
run regimentally by the Paramilitary Forces
(PMF)
₹ 0.25 Lakh
LAEL-5A
Wholesale vend of foreign liquor in Canteen
Stores Department/ Paramilitary Forces and
Master Canteen for PMF/Police.
₹ 1.50 Lakh
Type E
LAEL-12
Wholesale denatured spirit, wholesale and/or
retail/possession
and
use
of
denatured
spirit/special denatured spirit/methylated spirit
or
any
other
spirit/Alcohol
as
per
the
₹ 0.12 Lakh
LADAKH GAZETTE : EXTRAORDINARY 4
requirement as the Excise Commissioner may
deem fit.
LAEL-13
License for Possession and use of absolute
Alcohol/ rectified spirit/ Denatured Spirit/
Special Denatured Spirit/ Methylated Spirit/
Plain Spirit or any other spirit/ Alcohol as per
the requirement of the industrial unit as the
Excise Commissioner may deem fit
₹ 0.12 Lakh
LAEL-14
License for Possession and use of absolute
Alcohol/ rectified spirit/ Denatured Spirit/
Special Denatured Spirit/ Methylated Spirit/
Plain Spirit or any other spirit/Alcohol as per the
requirement of the institution/ organization unit
as the Excise Commissioner may deem fit.
₹ 0.12 Lakh
LAEL-15
Export, import, transportation, sale or possession
of Molasses.
₹ 0.12 Lakh
LAEL-16
License for possession and use of ethanol for
blending
with
Motor
Spirit
as
per
the
requirement as the Excise Commissioner may
deem fit.
₹ 0.12 Lakh
Type F
LAEL-6
Bottling Plants
₹ 6.00 Lakh
B-1
Breweries
₹ 6.00 Lakh
D-2
Distilleries
₹ 6.00 Lakh
6. Existing licenses
All licenses validly issued/renewed under the applicable Excise Policy and Rules shall continue to be governed by
the provisions of the Excise Policy 2025-26, as adapted by this Notification, subject to fulfillment of all statutory
and departmental requirements.
7. Powers of Excise Commissioner
The Excise Commissioner, UT Ladakh, shall issue such detailed instructions, guidelines and procedures as may be
necessary for effective implementation of this Notification and for removal of any difficulty arising in its
implementation, subject to the provisions of the Jammu & Kashmir Excise Act, Svt. 1958, rules made thereunder
and this Notification.
8. Repeal/overriding effect
In the event of any inconsistency between the provisions of the Excise Policy 2025-26 and the provisions
specifically incorporated through this Notification, the provisions of this Notification shall prevail to the extent of
such inconsistency.
9. Review
The Administration of the Union Territory of Ladakh reserves the right to review, amend, modify or withdraw any
provision of this Notification at any time during its currency in public interest or for administrative exigencies.
LADAKH GAZETTE : EXTRAORDINARY 5
Notwithstanding anything contained in this Notification, all actions taken, approvals accorded, Licenses
granted, labels approved, security holograms issued, fees collected and other proceedings undertaken under the
Excise Policy, Union Territory of Ladakh, 2026–27(SO 198 dated 31-05-2026), prior to the issuance of this
Notification, shall be deemed to have been validly taken and shall continue to remain in force insofar as they are
not inconsistent with the provisions of this Notification.
The Excise Commissioner, Union Territory of Ladakh, shall issue such consequential orders, guidelines
and administrative instructions as may be necessary for carrying out the provisions of this Notification.
By order of the Lieutenant Governor
Sd/-
(Ashish Kundra), IAS
Chief Secretary & Finance Secretary
No: M/380/2023-EXCISE AND TAXATION SECTION (FINANCE)/122-131
Dated: 26 -08-2026
Copy to:
1. Director General of Police, UT Ladakh for information.
2. Divisional Commissioner UT Ladakh for Information.
3. Excise Commissioner, UT Ladakh, for information and necessary action.
4. Deputy Excise Commissioner, UT Ladakh.
5. Director, Information & Public Relations, UT Ladakh, for wide publicity.
6. Director, NIC, UT Ladakh, for uploading the Notification on the official website.
7. OSD to Honorable Lieutenant Governor, UT Ladakh for information of HLG.
8. OSD to Chief Secretary/ Finance Secretary, UT Ladakh for information
9. Excise & Taxation Officer, Excise Range, Leh-Kargil.
10. In-charge, e-Abgari Portal, UT Ladakh.
11. Office record.
Sd/-
(Sumera Shafi), JKAS
Under Secretary to the Administration
“No legal responsibility is accepted for the contents of publication of advertisements/publications in this part of The
Ladakh Gazette. Persons notifying the advertisements/public notices will remain solely responsible for the legal
consequences and also for any other misrepresentation etc.”
TSEWANG
THARCHIN
Digitally signed by
TSEWANG THARCHIN
Date: 2026.08.27
14:03:33 +05'30'
P T
RUDRA
GOUD
Digitally signed
by P T RUDRA
GOUD
Date: 2026.08.27
14:15:34 +05'30'