Reg. No. G-2/RNP/GOA/32/2018-20
SERIES I No. 50
Panaji, 21st March, 2018 (Phalguna 30, 1939) EXTRAORDINARY No. 3
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
___
Notification
1/3/2018-Fin(R&C)/642
In exercise of the powers conferred by section 22 of the Goa Excise Duty Act, 1964 (Act 5 of 1964), the Government of Goa hereby makes the following rules so as to further amend the Goa, Daman and Diu Excise Duty Rules, 1964, namely:―
1. Short title and commencement.― (1) These rules may be called the Goa Excise Duty (Amendment) Rules, 2018.
(2) They shall come into force on the first day of April, 2018.
2. Amendment of rule 18A.― In rule 18A of the Goa, Daman and Diu Excise Duty Rules, 1964 (hereinafter referred to as the "principal Rules"), in the TABLE, for the figures "50" and "100", wherever they occur, the figures "150" and "300" shall be respectively substituted.
3. Amendment of rule 25.― In rule 25 of the principal Rules, for the expression "Rs. 5000", the expression "Rs.15000" shall be substituted.
4. Amendment of rule 41.― In rule 41 of the principal Rules,―
(i) in sub-rule (2A), for the expression "Rs. 1 lakh", the expression "Rs. 2 lakhs" shall be substituted;
(ii) in sub-rule (2B), for the expression "Rs. 2 lakhs", the expression " Rs. 4 lakhs" shall be substituted.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 21st March, 2018.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018Notification
1/2/2018-Fin(R&C)/643
In exercise of the powers conferred by sections 12, 13, 13A, 14 and 15 of the Goa Excise Duty Act, 1964 (No. 5 of 1964) and all other powers enabling it in this behalf and in supersession of the Government Notification No.1/2/2017-Fin(R&C) dated 31-03-2017, published in the Official Gazette, Extraordinary No. 2, Series I No. 52, dated 31-03-2017, the Government of Goa hereby fixes the following rates of excise duty, license fee, tree tax, permit fee, import fee, application fee, processing fee, fee for transfer or shifting of licence and fee for recording of label, as follows, namely:―
PART- A
Rates of duty on excisable articles manufactured in or passed out of any place of manufacture or storage including a distillery, brewery, winery or warehouse licensed or established under the Goa Excise Duty Act, 1964 (No. 5 of 1964).
(1) Indian made foreign liquor other than milk punch, wines and beer manufactured in the State of Goa and sold in the State of Goa, for brands, whose strength is below 80 U.P.,―
(i) whose maximum retail price does not exceed Rs. 100/- per 750 … Rs. 25/- per bulk litre.
ml.
(ii) whose maximum retail price exceeds Rs. 100/- but does not … Rs. 65/- per bulk litre.
exceed Rs. 185/- per 750 ml.
(iii) whose maximum retail price exceeds Rs. 185/- but does not … Rs. 80/- per bulk litre.
exceed Rs. 245/- per 750 ml.
(iv) whose maximum retail price exceeds Rs. 245/- but does not … Rs. 90/- per bulk litre.
exceed Rs. 425/- per 750 ml.
(v) whose maximum retail price exceeds Rs. 425/- but does not … Rs. 105/- per bulk litre.
exceed Rs. 625/- per 750 ml.
(vi) whose maximum retail price exceeds Rs. 625/- but does not … Rs. 230/- per bulk litre.
exceed Rs. 975/- per 750 ml.
(vii) whose maximum retail price exceeds Rs. 975/- but does not … Rs. 300/- per bulk litre.
exceed Rs. 1,275/- per 750 ml.
(viii) whose maximum retail price exceeds Rs. 1,275/-but does not … Rs. 325/- per bulk litre.
exceed Rs. 1,600/- per 750 ml.
(ix) whose maximum retail price exceeds Rs. 1,600/- but does not … Rs. 360/- per bulk litre.
exceed Rs. 1,790/- per 750 ml.
(x) whose maximum retail price exceeds Rs. 1,790/- but does not … Rs. 385/- per bulk litre.
exceed Rs. 2,075/- per 750 ml.
(xi) whose maximum retail price exceeds Rs. 2,075/- but does not … Rs. 630/- per bulk litre.
exceed Rs. 3,500/- per 750 ml.
(xii) whose maximum retail price exceeds Rs. 3,500/- but does not … Rs. 1,080/- per bulk litre.
exceed Rs. 5,100/- per 750 ml.
(xiii) whose maximum retail price exceeds Rs. 5,100/- but does not … Rs. 1,750/- per bulk litre.
exceed Rs. 10,500/- per 750 ml.
(xiv) whose maximum retail price exceeds Rs. 10,500/- per 750 ml. … Rs. 2,000/- per bulk litre.
Note: Additional excise duty of Rs. 200/- per bulk litre in addition to the excise duty stipulated in item (1) above shall be charged for Indian made foreign liquor other than milk punch, wines and beer manufactured in the State of Goa and sold in the State of Goa for brands whose strength is above 42.8% v/v but below 60% v/v.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(2) Indian made foreign liquor other than milk punch, wines and beer manufactured in the State of Goa and sold in the State of Goa, for brands, whose strength is above 80 U.P., ―
(i) whose alcoholic strength does not exceed 5% v/v. … Rs. 27/- per bulk litre.
(ii) whose alcoholic strength exceeds 5% v/v. … Rs. 30/- per bulk litre.
(3) Milk punch and wines manufactured by using rectified spirit or extra neutral alcohol, or without using rectified spirit or extra neutral alcohol for fortification or preservation or manufactured by process of natural fermentation of fruits only, in the State of Goa and sold in the State of Goa, ―
(i) whose maximum retail price does not exceed Rs. 100/- per … Rs. 6/- per bulk litre.
750ml.
(ii) whose maximum retail price exceeds Rs. 100/- but does not
… Rs. 25/- per bulk litre.
exceed Rs. 210/- per 750 ml.
(iii) whose maximum retail price exceeds Rs. 210/- but does not
… Rs. 35/- per bulk litre.
exceed Rs. 310/- per 750 ml.
(iv) whose maximum retail price exceeds Rs. 310/- but does not
… Rs. 70/- per bulk litre.
exceed Rs. 510/- per 750 ml.
(v) whose maximum retail price exceeds Rs. 510/- but does not
… Rs. 145/- per bulk litre.
exceed Rs. 1,100/- per 750 ml.
(vi) whose maximum retail price exceeds Rs. 1,100/- but does not … Rs. 300/- per bulk litre.
exceed Rs. 2,000/- per 750 ml.
(vii) whose maximum retail price exceeds Rs. 2,000/- but does not … Rs. 500/- per bulk litre.
exceed Rs. 5,000/- per 750 ml.
(viii) whose maximum retail price exceeds Rs. 5,000/- per 750 ml. … Rs. 725/- per bulk litre.
(4) Beer manufactured in the State of Goa/imported from the rest of India/imported from outside India and sold in the State of Goa,―
… Rs. 22/- per bulk litre.
(i) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price does not exceed Rs. 75/- per bottle of 650 ml.
… Rs. 26/- per bulk litre.
(ii) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price exceeds Rs. 75/- per bottle of 650 ml.
… Rs. 30/- per bulk litre.
(iii) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price does not exceed Rs. 83/- per bottle of 650 ml.
… Rs. 38/- per bulk litre.
(iv) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price exceeds Rs. 83/- per bottle of 650 ml.
(5) Beer manufactured in the State of Goa by the pub brewery/ /microbrewery and sold in the manufacturers premises itself,―
… Rs. 24/- per bulk litre.
(i) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price does not exceed Rs. 75/- per bottle of 650 ml.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 26/- per bulk litre.
(ii) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price exceeds Rs. 75/- per bottle of 650 ml.
… Rs. 30/- per bulk litre.
(iii) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price does not exceed Rs. 83/- per bottle of 650 ml.
… Rs. 38/- per bulk litre.
(iv) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price exceeds Rs. 83/- per bottle of 650 ml.
(6) Beer manufactured in the State of Goa by pub brewery/micro- brewery and sold in the premises other than manufacturers premises in bottles/kegs in the State of Goa, ―
… Rs. 25/- per bulk litre.
(i) whose maximum retail price does not exceed Rs. 75/- of 650 ml. and whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit.
… Rs. 29/- per bulk litre.
(ii) whose maximum retail price exceeds Rs. 75/- per 650 ml. and whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit.
… Rs. 32/- per bulk litre.
(iii) whose maximum retail price does not exceed Rs. 83/- per 650 ml. and whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v/v or 14.03% of proof spirit.
… Rs. 40/- per bulk litre.
(iv) whose maximum retail price exceeds Rs. 83/- per 650 ml. and whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v/v or 14.03% of proof spirit.
Explanation.― The Beer manufactured by the pub brewery/microbrewery per day shall be considered as an average daily production for the purpose of calculating the excise duty for the month as per the 100% production capacity of the unit per day or daily production, whichever is higher. The unit shall pay the excise duty in advance in lumpsum on 90% of the approved production capacity of beer either monthly on the first working day of every month or annually on the first working day of the financial year. In case the licensee fails to pay the excise duty in advance, then the fine of an amount equivalent to 100% of excise duty shall be charged on monthly proportionate basis. For the purpose of maximum retail price to compute the excise duty, the beer served in pitcher, mugs etc., should be converted to 650 ml. It is mandatory to have bar and restaurant licence to obtain a pub brewery/microbrewery license.
… Rs. 25/- per bulk litre.
(7) Country liquor manufactured with rectified spirit/extra neutral
alcohol as a base material and/or blended thereof.
… Rs. 1/- per proof litre.
(8) Country liquor manufactured out of toddy, pineapples etc. without using alcoholic additives for fermentation and/or blended thereof.
(9) Cashew liquor. … Rs. 3/- per proof litre.
(10) Duty on Excise in form of Health Surcharge in addition to the
rates of Excise Duty stipulated in items (1) to (9) above.
… 2 percent on Excise Duty and licence fees levied and collected.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018PART-B
Amount of countervailing duty on excisable articles imported in the State of Goa.
The amount by which the excise duty paid on an excisable article at the place (outside the State of Goa) of its manufacture falls short of the excise duty that would had been leviable on the same quantity of the imported excisable article under Part-A above on the date of its import, had it been manufactured in the State of Goa.
PART-C
Tree Tax per tree.
1. Coconut tree … … … Rs. 10/- per year. 2. Cajuri or date tree … … … Rs. 3/- per month.
PART-D
Rates of fees on licenses per year/annum.
(I) MANUFACTURE:
… Rs. 2,00,000/-.
(1) Distillery unit manufacturing Indian made foreign liquor other than beer, wine, or milk punch which are categorised as a micro enterprise or small enterprise under the Micro, Small and Medium Enterprises Development Act, 2006 (Central Act 27 of 2006) and those which were registered as Small Scale Industry/tiny category under the erstwhile system of Small Scale Industry Registration
… Rs. 4,00,000/-.
(2) Distillery unit manufacturing Indian made foreign liquor other than beer, or milk punch other than those covered in item (1) above.
(3) Brewery units manufacturing Beer, ―
(i) upto 2 lakh cases. … Rs. 4,00,000/-.
(ii) above 2 lakh cases but upto 4 lakh cases. … Rs. 8,00,000/-.
(iii) above 4 lakh cases but upto 10 lakh cases. … Rs. 12,00,000/-.
(iv) above 10 lakh cases but upto 30 lakh cases. … Rs. 15,00,000/-.
(v) above 30 lakh cases. … Rs. 20,00,000/-.
Note: ― For the purpose of calculation of licence fee, one case of beer shall be considered as equivalent to 7.8 bulk litre.
… Rs. 1,00,000/-.
(4) Beer manufactured by the pub brewery/microbrewery for consumption in the licenced premises itself upto 2 lakh bulk litres
… Rs. 2,00,000/-.
(5) Beer manufactured by the pub brewery/microbrewery for consumption in the licenced premises itself above 2 lakh bulk litres but upto 17 lakh bulk litres.
… Rs. 2,50,000/-.
(6) Beer manufactured by the pub brewery/microbrewery and sold outside the licenced premises in bottles/kegs, upto 17 lakh bulk litres.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 10,00,000/-.
(7) Beer manufactured by the pub brewery/microbrewery and sold outside the licenced premises in bottles/kegs, above 17 lakh bulk litres.
Explanation.― "Pub brewery/microbrewery" means brewery that produces beer in the licenced premises and having a bar and restaurant licence. The beer so manufactured may be sold for consumption in the licenced premises itself or sold outside the licenced premises in bottles/kegs.
(8) Wineries manufacturing wine or milk punch,―
(i) with the use of rectified spirit/extra neutral alcohol for … Rs. 1,00,000/-.
fortification.
(ii) without use of rectified spirit/extra neutral for fortification … Rs. 5,000/-.
but by a process of natural fermentation only.
Explanation.― Wineries which manufacture wines only by a process of fermentation of fruits and without using rectified spirit for fortification shall manufacture such wine in a separate and distinct premises. In case wineries undertake the process of manufacture of wines with or without use of rectified spirit in the same licensed premises, then the rate of fees specified in item (i) above shall be applicable.
… Rs. 5,00,000/-.
(9) For manufacture of rectified spirit/extra neutral alcohol or
absolute alcohol or both.
(10) For manufacture of malt spirit or grape spirit or grain spirit. … Rs. 2,00,000/-.
(11) For manufacture of high bouquet spirit/additives. … Rs. 3,00,000/-.
… Rs. 1,00,000/-
(12) Additional licence for import of concentrated alcoholic beverages/scotch for manufacture of high bouquet spirits/additives, for the purpose of sale to other manufacturers in the State of Goa or within India
(13) For manufacturing country liquor,―
(i) with rectified spirit/extra neutral alcohol as a base material. … Rs. 1,00,000/- .
(ii) without use of rectified spirit/extra neutral alcohol as a base
material,―
(a) by still with capacity not exceeding 150 bulk litre. … Rs. 200/- per still.
(b) in any other case. … Rs. 4,000/-.
(14) For blending of country liquor. … Rs. 50,000/-.
(15) For manufacturing denatured spirituous preparations by … Rs. 20,000/-.
using denatured spirit only.
… Rs. 5,000/-.
(16) For manufacture, possession and sale of products, like liqueur chocolates, liqueur creams and similar products by cottage industry/household industry
… Rs. 0.25 per bottle subject to a minimum of Rs. 1,000/- per annum.
(17) For bottling of denatured spirit or denatured spirituous preparations or rectified spirit or neutral spirit or extra neutral alcohol or absolute alcohol or malt spirit or grape spirit or high bouquet spirit, etc.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(18) For bottling of country liquor and blended country liquor. … Rs. 3.00/- per case of capa- city not exceeding 9 bulk litres or proportionately for bigger packing subject to a minimum of Rs. 5,000/- per annum.
(19) For bottling of beer … Rs. 0.40/- per bottle subject to a minimum of Rs. 80,000/- per month.
(20) For bottling of wines and milk punch without using rectified spirit/extra neutral alcohol for fortification and manufactured by a process of natural fermentation of fruits only.
… Rs. 3.00/- per case of capacity not exceeding 9 bulk litres or in proportionate for bigger packing subject to a minimum of Rs. 1,000/- per annum.
(21) For bottling of wines and milk punch manufactured by using rectified spirit/extra neutral alcohol for fortification/ /preservation.
… Rs. 3.00/- per case of capacity not exceeding 9 bulk litres or in proportionate for bigger packing subject to a minimum of Rs. 3,000/- per month.
(22) For bottling of Indian made foreign liquor other than beer,
wines, milk punch or foreign liquor.
… Rs. 3/- per case of capacity not exceeding 9 bulk litre or in proportionate for any bigger or smaller packing subject to a minimum of Rs. 3,000/- per month.
(23) For bottling of foreign liquor other than Indian made foreign
liquor, beer, milk punch and wines.
… Rs. 0.60/- per bottle subject to a minimum of Rs. 3,000/- per month.
(24) For bottling of products like liqueur creams and similar such
products by cottage industry/household industry.
… Rs. 2/- per case of capacity not exceeding 9 bulk litre or in proportionate for any bigger or smaller packing subject to a minimum of Rs. 1,000/- per annum.
Explanation I.— For the purpose of items (17) to (24), "bottle" means a bottle of any volume not exceeding 1 litre. In case of transfer of any excisable article from receptacle into tankers/tanks carrying bulk quantity, one bulk litre shall be unit of measure for the purpose of levying bottling fees.
Explanation II.— "Denatured spirituous preparations" means preparation made out of denatured spirit, such as, french polish, thinner, varnish, dyes and colours.
Explanation III.— Where, the licensee is liable to pay minimum fee per month specified in items (19), (22) and (23) in advance on the first working day of every month, such amounts towards advance fee so paid by the licensee shall be adjusted against the fees payable for bottling of respective excisable articles during that respective month. In case the licensee fails to bottle excisable articles equivalent to the specified bottling fees deposited, the balance amount fees deposited shall not be refunded or adjusted.
Explanation IV.— Any manufacturing unit having a licence for manufacture of Indian made foreign liquor, wine or beer in the State of Goa and having a tie-up/leave and licence OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018 agreement/bottling for other manufacturers/concession/manufactured under trade mark licence or is in possession of an assigned licence to own the brand anywhere in India or outside India, it shall pay an additional licence fee, equivalent to the licence fee of that unit of Indian made foreign liquor and wine, and 50% of the licence fee of that unit of beer.
(II) SALE
(1) For wholesale of Indian made foreign liquor … Rs. 75,000/-.
(2) For wholesale of country liquor by using … Rs. 5,000/-.
carboys/colsos/jars
(3) For wholesale of country liquor not covered by item (2) … Rs. 20,000/-.
above and whose turnover does not exceed Rs. 50.00 lakh.
(4) For wholesale of country liquor not covered under item (2) … Rs. 25,000/-.
above and whose annual turnover exceeds Rs. 50.00 lakh.
(5) For wholesale of foreign liquor imported from outside India. … Rs. 55,000/-.
… Rs. 15,000/- in addition to the
fees specified for such licence.
(6) For wholesale of Indian made foreign liquor and/or country liquor and for an additional licence in respect of item (5) above in the existing licensed premises.
(7) For retail sale of foreign liquor for consumption in the
premises,―
(i) Hotel with 3 Star or above category issued by Ministry of Tourism, Government of India, and/or having 'A' category issued by Tourism Department, Government of Goa.
… Rs. 3,50,000/-. (No fees shall be charged for sale at additional points duly intimated to the Excise Authorities and approved, where such points are operated in the premises geographically contiguous with the property on which the principal licence exists).
(ii) Hotel with 2, 3 or 4 star category issued by Ministry of Tourism, Government of India and/or having 'B' category issued by Tourism Department, Government of Goa.
… Rs. 75,000/-. (No fees shall be charged for sale at additional point duly intimated to the Excise Authorities and approved, where such points are operated in the premises geographically contiguous with the property on which the principal licence exists).
(iii) Additional fee for hotel having casino licence issued by the … Rs. 1,50,000/-.
Government of Goa irrespective of any category.
(iv) Hotel with 'C' category issued by Tourism Department, … Rs. 40,000/-.
Government of Goa and having a swimming pool.
(v) Hotel with 'C' category issued by Tourism Department, … Rs. 20,000/-.
Government of Goa but not having a swimming pool.
(vi) Other shops (bar and restaurants), ―
(a) located within the limits of "A" class municipality/the … Rs. 6,000/-.
Corporation of the City of Panaji/coastal village.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(b) located within the limits of "B"/"C" class municipality. … Rs. 4,500/-.
(c) located in village other than coastal village. … Rs. 3,000/-.
(8) For retail sale of foreign liquor in packed bottles. … Rs. 8,000/-.
(9) For retail sale of Indian made foreign liquor and country
liquor for consumption in the premises,―
(i)
… Rs. 3,75,000/-.
Hotel having 'A' category issued by the Tourism Department, Government of Goa, and having 5 star or above category issued by the Ministry of Tourism, Government of India.
(ii)
… Rs. 2,00,000/-.
Hotel having 'A' category, issued by Tourism Department, Government of Goa and having 4 Star or below category, issued by Ministry of Tourism, Government of India.
… Rs. 1,75,000/-.
(iii) Hotel having 'A' category issued by the Tourism Department, Government of Goa, and without any star category issued by the Ministry of Tourism, Government of India.
(iv)
… Rs. 1,00,000/-.
Hotel having 'B' category issued by the Tourism Department, Government of Goa, and having any star category issued by the Ministry of Tourism, Government of India.
… Rs. 75,000/-.
(v) Hotel having 'B' category issued by the Tourism Department, Government of Goa, and without any star category issued by the Ministry of Tourism, Government of India
… Rs. 1,50,000/-.
(vi) Additional fees for hotel having casino licence issued by the Government of Goa, irrespective of any category.
… Rs. 60,000/-.
(vii) Hotel with 'C' category issued by the Tourism Department, Government of Goa, and having a swimming pool.
… Rs. 40,000/-.
(viii) Hotel with 'C' category issued by the Tourism Department, Government of Goa, but not having a swimming pool.
(ix)
… Rs. 15,000/-.
Bar/Bar-cum-restaurant to which air-conditioning facility is not available/not provided and situated within the limits of 'A' class Municipality/the Corporation of the City of Panaji/coastal village.
… Rs. 9,000/-.
(x) Bar/Bar-cum-restaurant to which air-conditioning facility is not available/not provided and situated within the limits of "B"/ "C" class Municipality.
… Rs. 6,000/-.
(xi) Bar/Bar-cum-restaurant to which air-conditioning facility is not available/not provided and situated in a village other than coastal village.
… Rs. 30,000/-.
(xii) Bar/Bar-cum-restaurant to which air-conditioning facility is available/ provided and situated within the limits of 'A' class Municipality/the Corporation of the City of Panaji/ /coastal village.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 19,000/-.
(xiii) Bar/Bar-cum-restaurant to which air-conditioning facility is available/provided and situated in a town/city of "B"/"C" class Municipality other than coastal village.
… Rs. 11,000/-.
(xiv) Bar/Bar-cum-restaurant to which air-conditioning facility is available/provided and situated in a village other than coastal villages.
Explanation.― Rates of fees specified in items (ix), (x), (xi), (xii), (xiii) and (xiv) above shall be applicable exclusively for sale at one point only. Every, duly approved, additional point of sale of liquor shall be charged additional fee @ 50% of annual licence fee for the respective category.
(10) For retail sale of Indian made foreign liquor and country
liquor in packed bottles within the limits of, ―
(i) 'A' class municipality/the Corporation of the City of … Rs. 15,000/-.
Panaji/coastal village.
(ii) "B"/"C" class municipality. … Rs. 9,000/-.
(iii) village other than coastal village. … Rs. 6,000/-.
(11) For retail sale of country liquor, ―
(i) 'A' class municipality/the Corporation of the City of
… Rs. 4,000/-.
Panaji/coastal village.
(ii) "B"/"C" class municipalities. … Rs. 2,500/-.
(iii) village other than coastal village. … Rs. 2,000/-.
(12) For retail sale of liquor i.e. Indian made foreign liquor, country liquor and foreign liquor on luxury vessel/craft carrying passengers for entertainment, ―
(i) if such vessel/craft having a licence for gambling or
casino,―
(a) vessel/craft having capacity less than 50 passengers … Rs. 9,00,000/-.
to ply.
(b) vessel/craft having capacity of 50 passengers or above … Rs. 18,00,000/-.
but not exceeding 200 passengers to ply.
(c) vessel/craft having capacity of more than 200 … Rs. 35,00,000/-.
passengers to ply.
(ii) vessels/craft other than covered by item (i) above. … Rs. 1,00,000/-.
Explanation.― Vessel/craft shall be registered under the Inland Vessels Act, 1917 (Central Act 1 of 1917) or holding a licence issued under the Goa Ports Rules, 1983. The capacity of passengers to be considered as per certificate of registration of the vessel/craft.
(13) For wholesale sale of rectified spirit or absolute alcohol or … Rs. 10,000/-.
both.
(14) For retail sale of rectified spirit or absolute alcohol or both. … Rs. 1,000/-.
(15) For wholesale sale of denatured spirit. … Rs. 5,000/-.
(16) For retail sale of denatured spirit. … Rs. 1,000/-.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(17) For wholesale sale of denatured spirituous preparations. … Rs. 1,000/-.
(18) For retail sale of denatured spirituous preparations. … Rs. 500/-.
…Exempted from payment of licence fee to the extent of 25% of existing rates.
(19) For retail sale of liquor in packed bottles and for consumption, other than by category hotels, within the limits of coastal villages of Pernem, Quepem and Canacona Talukas and the coastal area within the limits of Canacona Municipal Council.
Explanation I.— 'Additional point of sale' means sale at place other than approved by the Licensing Authority and includes display of liquor/temporary counter/mini-bars. In any case, additional point duly authorized shall not be allowed to be operated in the premises not geographically contiguous.
Explanation II.— For the purpose of the items (7), (9) and (10) above: ―
(a) 'A' class municipality means the municipal council of Margao, Mormugao, Mapusa or any other municipal council so declared by the Government from time to time.
(b) 'Town' means the municipal area so declared by the Government in the State of Goa.
(c) 'Village' means a village so declared by the Government in the State of Goa.
(d) 'Coastal village' means the area of the village within limits of one kilometer from the high tide line all along the coastal belt, for the purpose of identifying the locations of licensed premises exclusively for levying annual licence fee for sale of liquor.
Explanation– III. For the purpose of item (12) above, the licensing authority shall in no way be held responsible for the safety of the passengers on the vessel/craft on which sale of liquor takes place and the owner of such vessel/craft shall be responsible for the safety of the passengers thereon.
(III) TRANSFER OR SHIFTING OF LICENCE
Sr. No. Categories Fees for transfer or shifting of licence (1)
(2)
(3)
(1) Retail sale of Indian made foreign liquor and country liquor
… Rs. 60,000/-.
in sealed bottles/consumption in premises.
(2) Retail sale of Indian made foreign liquor and country liquor
… Rs. 1,00,000/-.
in a hotel.
(3) Retail sale of foreign liquor in a hotel. … Rs. 1,00,000/-.
(4) Retail sale of foreign liquor other than in hotel. … Rs. 50,000/-.
(5) Retail sale of liquor on luxury vessel/craft carrying
passengers for entertainment,―
(i) if such vessel/craft is having a licence for gambling or
… Rs. 25,00,000/-. casino.
(ii) vessel/craft other than covered by item (i) above. … Rs. 1,00,000/-.
(6) Retail sale of rectified spirit. … Rs. 2,000/-.
(7) Retail sale of denatured spirits. … Rs. 2,000/-.
(8) Retail sale of denatured spirituous preparation. … Rs. 2,000/-.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(9) Wholesale of liquor other than country liquor. … Rs. 1,00,000/-.
(10) Wholesale of country liquor. … Rs. 1,00,000/-.
(11) Wholesale sale of denatured spirit. … Rs. 2,000/-.
(12) Wholesale sale of rectified spirit. … Rs. 2,000/-.
(13) Wholesale sale of denatured spirituous preparations. … Rs. 2,000/-.
(14) Wineries undertaking natural fermentation for
… Rs. 50,000/-.
manufacturing of wine.
(15) Winery manufacturing wine with use of rectified
… Rs. 50,000/-.
spirit/extra neutral alcohol for fortification.
(16) Distillery.
… Rs. 12,00,000/-.
(17) Brewery.
… Rs. 12,00,000/-.
(18) Bottling of country liquor. … Rs. 30,000/-.
(19) Blending of country liquor. … Rs. 30,000/-.
Explanation:― The above transfer or shifting fee shall be applicable for transfer of a licence to a person other than the family member of the transferor:
Provided that a fee equivalent to 10% of the processing fee shall be levied for transfer of licence to a family member, namely, spouse, father, mother, son, daughter, brother and sister or by way of inheritance or through any other mode without consideration.
(IV) IMPORT AND EXPORT
(1) For each permit/No objection certificate for import of beer, Indian made foreign liquor, foreign liquor and bottled wines.
… Application fee of Rs. 08/- per bulk litre shall be levied, of which fee of Rs. 10/- by way of court fee stamp to be affixed to the application and the balance amount payable into the Government treasury against challan/receipt.
(2) For each permit/No objection certificate for import of
bottled wines in the State of Goa, from the rest of India.
… Application fee of Rs. 10/- per bulk litre shall be levied, of which fee of Rs. 10/- by way of court fee stamp to be affixed to the application and the balance amount payable into the Government treasury against challan/receipt.
(3) For each permit/No objection certificate for import of wine with natural fermentation, wine using rectified spirit or extra neutral alcohol, rectified spirit, extra neutral alcohol, high bouquet spirit, denatured spirit, concentrates, grain spirit, malt spirit, etc.
… Application Fee of Rs. 1,010/- shall be levied. Fee so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/no objection certificate.
(4) For each permit/No objection certificate for export of excisable article outside the State of Goa.
… Application fee of Rs. 1,010/- shall be levied. Fee so paid OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018 shall neither be adjustable nor be refundable in the event of cancellation of permit/No objection certificate.
(5) For revalidation, extension of each permit/No Objection Certificate for import/export of excisable article before the expiry of the said permit/No Objection Certificate.
… Application fee of Rs. 1,010/- shall be levied. Fee so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/No objection certificate.
(6) For extension of each permit/No Objection Certificate for import/export of excisable article after the expiry of the said permit/No Objection Certificate.
… Application fee of Rs. 2,510/- shall be levied. Fee so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/No objection certificate.
(7) For cancellation of import permit/export permit/No
Objection Certificate.
… Application fee of Rs. 5,010/- shall be levied. Cancellation of permit/No objection certificate shall not be allowed more than twice a year without prior approval of the Government.
(8) For amendment or any alterations of any entries in the
permits/No Objection Certificate
… Application fee of Rs. 500/- shall be levied. Fees so paid shall neither be adjustable nor be refundable in the event of cancellation of permit/No objection certificate.
(9) Fee for import of foreign liquor or Indian made foreign liquor in the State of Goa from outside India or import from the rest of India or transportation from the Custom Station in the State of Goa and its sale in the State of Goa for brands whose strength is below 80 U.P.,―
(i) whose maximum retail price does not exceed Rs. 100/- per … Rs. 25/- per bulk litre.
750 ml.
(ii) whose maximum retail price exceeds Rs. 100/- but does … Rs. 65/- per bulk litre.
not exceed Rs. 185/- per 750 ml.
(iii) whose maximum retail price exceeds Rs. 185/- but does … Rs. 80/- per bulk litre.
not exceed Rs. 245/- per 750 ml.
(iv) whose maximum retail price exceeds Rs. 245/- but does … Rs. 90/- per bulk litre.
not exceed Rs. 425/- per 750 ml.
(v) whose maximum retail price exceeds Rs. 425/- but does … Rs. 105/- per bulk litre.
not exceed Rs. 625/- per 750 ml.
(vi) whose maximum retail price exceeds Rs. 625/- but does … Rs. 230/- per bulk litre.
not exceed Rs. 975/- per 750 ml.
(vii) whose maximum retail price exceeds Rs. 975/- but does … Rs. 300/- per bulk litre.
not exceed Rs. 1,275/- per 750 ml.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(viii) whose maximum retail price exceeds Rs. 1,275/-but does … Rs. 325/- per bulk litre.
not exceed Rs. 1,600/- per 750 ml.
(ix) whose maximum retail price exceeds Rs. 1,600/- but does … Rs. 360/- per bulk litre.
not exceed Rs. 1,790/- per 750 ml.
(x) whose maximum retail price exceeds Rs. 1,790/- but does … Rs. 385/- per bulk litre.
not exceed Rs. 2,075/- per 750 ml.
(xi) whose maximum retail price exceeds Rs. 2,075/- but does … Rs. 630/- per bulk litre.
not exceed Rs. 3,500/- per 750 ml.
(xii) whose maximum retail price exceeds Rs. 3,500/-but does … Rs. 1,080/- per bulk litre.
not exceed Rs. 5,100/- per 750 ml.
(xiii) whose maximum retail price exceeds Rs. 5,100/- but does … Rs. 1,750/- per bulk litre.
not exceed Rs. 10,500/- per 750 ml.
(xiv) whose maximum retail price exceeds Rs. 10,500/- per … Rs. 2,000/- per bulk litre.
750 ml.
Note: ― An additional fee of Rs. 200/- per bulk litre in addition to the fee stipulated in item (9) above shall be charged for Indian made foreign liquor or foreign liquor, other than wine with or without rectified spirit/milk punch/concentrates/malt spirit and the like, imported from rest of India/imported from outside India or transported from the Custom Station into the State of Goa and sold in the State of Goa for brands whose strength is above 42.8% v/v but below 60% v/v.
(10) Fee for import of foreign liquor or Indian made foreign liquor other than milk punch, wine with or without using rectified spirit/extra neutral alcohol and beer from outside India or imported from the rest of India or from the Custom Bonded Warehouse and sold in the State of Goa, whose strength is above 80 U.P., ―
(i) whose alcoholic strength does not exceed 5% v/v. … Rs. 27/- per bulk litre.
(ii) whose alcoholic strength exceeds 5% v/v. … Rs. 30/- per bulk litre.
(11) Fee for Beer imported from outside India or transported from a Custom Station or imported from the rest of India and sold in the State of Goa, ―
… Rs. 22/- per bulk litre.
(i) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price does not exceed Rs. 75/- per bottle of 650 ml.
… Rs. 26/- per bulk litre.
(ii) whose alcoholic strength does not exceed 5% v/v or 8.77% of proof spirit and whose maximum retail price exceeds Rs. 75/- per bottle of 650 ml.
… Rs. 30/- per bulk litre.
(iii) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price does not exceed Rs. 83/- per bottle of 650 ml.
… Rs. 38/- per bulk litre.
(iv) whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum retail price exceeds Rs. 83/- per bottle of 650 ml.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(12) Fee for milk punch and wine imported from outside India or from Customs Bonded Warehouse or imported from the rest of India and sold in the State of Goa either using or not using the rectified spirit or extra neutral alcohol, for fortification or preservation or fermentation and manufactured by process of natural fermentation of fruits only, ―
(i) whose maximum retail price does not exceed Rs. 100/- per … Rs. 6/- per bulk litre 750 ml.
(ii) whose maximum retail price exceeds Rs. 100/- but does … Rs. 25/- per bulk litre.
not exceed Rs. 210/- per 750 ml.
(iii) whose maximum retail price exceeds Rs. 210/- but does … Rs. 35/- per bulk litre.
not exceed Rs. 310/- per 750 ml.
(iv) whose maximum retail price exceeds Rs. 310/- but does … Rs. 70/- per bulk litre.
not exceed Rs. 510/- per 750 ml.
(v) whose maximum retail price exceeds Rs. 510/- but does … Rs. 145/- per bulk litre.
not exceed Rs. 1,100/- per 750 ml.
(vi) whose maximum retail price exceeds Rs. 1,100/- but does … Rs. 300/- per bulk litre.
not exceed Rs. 2,000/- per 750 ml.
(vii) whose maximum retail price exceeds Rs. 2,000/- but does … Rs. 500/- per bulk litre.
not exceed Rs. 5,000/- per 750 ml.
(viii) whose maximum retail price exceeds Rs. 5,000/- per … Rs. 725/- per bulk litre.
750 ml.
(13)
… Rs. 11/- per bulk litre.
Fee for concentrates of scotch, malt spirit or any other spirits used as additives for manufacture of Indian made foreign liquor/high bouquet spirit, imported from outside India or from Custom Bonded Warehouse.
(14)
… Rs. 5/- per bulk litre.
Fee for alcohol other than for use in pharmaceutical units, imported from outside India or from Custom Bonded Warehouse.
(15)
… Rs. 5/- per bulk litre.
Fee for alcohol for use in pharmaceutical units, imported from outside India or from Custom Bonded Warehouse.
(16)
… Rs. 11/- per bulk litre.
Fee for alcohol imported for manufacture of Tequila like Agave Spirit etc. imported from outside India or from Custom Bonded Warehouse.
… Rs. 2/- per bulk litre.
(17) Perfumed spirit/perfumed alcohol concentrate for preparation of toilet preparation, imported from outside India or from Custom Bonded Warehouse.
(18) Health surcharge on items (9) to (12) above. … 2% of actual fee.
(19) Fee for import of excisable articles into the State of Goa
from the rest of India,―
… Rs. 5/- per bulk litre.
(i) industrial alcohol/rectified spirit other than base material for manufacture of Indian made foreign liquor and pharmaceutical units.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018
(ii) alcohol for use in pharmaceutical unit. … Rs. 5/- per bulk litre.
(iii) perfumed spirit/perfumed alcohol concentrate for toilet … Rs. 2/- per bulk litre.
preparations.
(20) Fee for import of malt spirit or grape spirit or high bouquet … Rs. 6/- per bulk litre.
spirit or additives and the like from the rest of India into
the State of Goa.
(21) Fee for import of rectified spirit for the purpose of … Rs. 4/- per bulk litre.
manufacturing extra neutral alcohol/neutral spirit/silent
spirit by re-distillation and export as well.
(22) Fee for alcohol imported for manufacture of Tequila like … Rs. 11/- per bulk litre.
Agave Spirit, etc.
(23) Fee for export of Indian made foreign liquor/beer/high
bouquet spirit/alcohol/malt spirit/grain spirit and grape
spirit, etc.,―
(i) Indian made foreign liquor whose strength is below 80 … Re. 1.00/- per bulk litre.
U.P.
(ii) Indian made foreign liquor other than beer, wine, milk … Re. 1.00/- per bulk litre.
punch, whose strength is above 80 U.P.
(iii) Beer. … Re. 0.50/- per bulk litre.
(iv) Wine. … Re. 0.50/- per bulk litre.
(v) High bouquet spirit. … Rs. 10/- per bulk litre.
(vi) Alcohol. … Rs. 0.50/- per bulk litre.
(vii) Malt Spirit. … Rs. 10/- per bulk litre.
(viii) Grape spirit. … Rs. 10/- per bulk litre.
(ix) Grain spirit. … Rs. 10/- per bulk litre.
(x) Concentrated Alcoholic Beverages/Scotch … Rs. 10/-per bulk litre.
(V) MISCELLANEOUS
(1) Fee for retail sale of liquor in packed bottles for keeping the … A surcharge of 50% of the
shop open upto one hour after the prescribed time. licence fee
(2) Fee for retail sale of Indian made foreign liquor, country
liquor and foreign liquor for consumption in the licensed
premises by keeping the licensed premises open for serving
the clientele beyond 11.00 p.m. but upto 5.00 a.m.,―
(i) in case of hotel with 5 star category and above. … Lumpsum surcharge of Rs.
5,00,000/- in addition to the
annual licence fee for all the
licences.
(ii) in case of hotel with 2, 3 or 4 star and/or with 'A' category.
… Lumpsum surcharge of Rs. 3,00,000/- in addition to the annual licence fee for all the licences.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(iii) in case of hotel with 'B' category.
… Lumpsum surcharge of Rs. 2,00,000/- in addition to the annual licence fee for all the licences.
(iv) in case of hotel with 'C' category issued by Tourism Department, Government of Goa and having a swimming pool.
… Lumpsum surcharge of Rs. 1,00,000/- in addition to the licence fee for all the licences.
(v) in case of hotel with 'C' category issued by Tourism Department, Government of Goa but not having a swimming pool.
… Lumpsum surcharge of Rs. 50,000/- in addition to the licence fee for all the licences.
(3) Fee for retail sale of Indian made foreign liquor and country liquor and foreign liquor, for consumption in the licensed premises situated in a coastal village or within the limits of the Corporation of the City of Panaji or of the Municipality of Mormugao/Margao/Ponda/Mapusa, keeping the licenced premises open for serving the clientele,―
(i) beyond 11:00 p.m. but upto 1:00 a.m. … A surcharge of Rs. 1,00,000/- in addition to the licence fee for all the licences.
(ii) beyond 1:00 a.m. but upto 4:00 a.m. … A surcharge of Rs. 4,00,000/- in addition to the licence fee for all the licences.
… A surcharge of 100% licence fee in addition to the licence fee for all the licences.
(4) Fee for retail sale of Indian made foreign liquor, country liquor and foreign liquor for consumption in the licenced premises other than covered in item (3) above, keeping the licensed premises open for serving the clientele beyond 11:00 p.m. but upto 1:00 a.m.
(5) Fee for sale of liquor keeping the licensed premises open on weekly closure day except on the day declared as a "dry day".
… A surcharge of 100% licence fee of Indian made foreign liquor/and/or country liquor/ /and/or foreign liquor, in addition to the licence fee for all the licences.
(6) Fee for an occasional licence for retail sale of liquor i.e. Indian made foreign liquor, country liquor and foreign liquor for consumption,―
Period
Licence Fee for retail sale of liquor from 9.00 a.m.upto 11.00 p.m.
Additional Fee for sale of liquor from 11.00 p.m. upto 1.00 a.m.
(1)
(2)
(3)
(i) For a period less than 2 days. … Rs. 1,000/- … Rs. 2,000/-
(ii) For a period exceeding 2 days but not exceeding … Rs. 4,000/- … Rs. 8,000/- 7 days.
(iii) For occasional licence for retail sale of liquor for consumption upto 11:00 p.m. for special occasion/ /event in club/open place/enclosed premises where entry fee is charged for the guests, the following licence fee shall be charged, namely:― OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018 (1)
(2)
(3)
(a) upto 100 guests.
Rs. 5,000/- per day. ---
(b) 101 to 500 guests. Rs. 10,000/- per
---
day.
(c) 501 to 1,000 guests. Rs. 50,000/- per
---
day.
(d) 1,001 to 5,000 guests. Rs. 1,00,000/- per
---
day.
(Note : The above licence fee shall cover only one point and for every additional point, 50% of licence fee will be charged).
(e) Above 5,000 guests. Rs. 6,00,000/- per
---
day.
(Note : The above licence fee shall cover upto 6 points and for every additional point above six points, an additional fee of Rs.1,00,000/- for additional point shall be charged).
(iv) For occasional licence for retail sale of liquor for consumption, by any licence holder, conducting special occasion/event within or around the licenced premises and where entry fee is charged for guests, the following licence fee shall be charged, namely:―
(a) upto 100 guests.
---
Rs. 5,000/- per day.
(b) 101 to 500 guests. Rs. 10,000/- per
---
day.
(c) 501 to 1,000 guests. Rs. 50,000/- per
---
day.
(d) 1,001 to 5,000 guests. Rs. 1,00,000/- per
---
day.
(Note 3 : The above licence fee shall cover only one point and for every additional point 50% of licence fee will be charged).
(e) Above 5,000 guests. Rs. 6,00,000/- per
---
day.
(Note 4 : The above licence fee shall cover upto 6 points and for every additional point above 6 points, an additional fee of Rs. 1,00,000/- for every additional point shall be charged).
(v) For any premises, other than that covered under sub- items (iii) and (iv) above, for retail sale of liquor for consumption, within or around the licenced premises and where entry fee is charged for guests, the following licence fee shall be charged, namely:―
(a) upto 50 guests per day. Rs. 2,50,000/- per
---
annum.
(b) 51 to 100 guests per day Rs. 5,00,000/- per
---
annum.
(c) 101 to 500 guests per day Rs. 7,50,000/- per
---
annum.
(d) 501 to 1,000 guests per day Rs. 10,00,000/- per
---
annum.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018(1)
(2)
(3)
(e) Above 1,000 guests per day Rs. 50,000,000/-
---
per annum.
Note: The above licence fee shall not cover such special occasion/event held on such day(s) as may be notified by the Commissioner of Excise. On such day(s) as notified by the Commissioner of Excise, the licencee shall have to obtain an occasional licence.
(vi) For retail sale of liquor i.e. Indian made foreign liquor,
country liquor and foreign liquor for consumption:―
(a) for a period exceeding 7 days but not exceeding … Rs. 15,000/- … Rs. 15,000/- 30 days.
(b) for period exceeding 30 days but not exceeding … Rs. 30,000/- … Rs. 30,000/- 60 days.
(c) for a period exceeding 60 days but not exceeding … Rs. 50,000/- … Rs. 50,000/- 180 days.
(d) for seasonal licence for temporary structure/ … Rs. 15,000/- … Rs. 15,000/- /shacks in a Government property.
(e) for seasonal licence for temporary structure in a … Rs. 20,000/- … Rs. 20,000/- private property.
Explanation - "Seasonal licence" means the licence issued for sale of liquor during the period commencing from month of October upto the month of May in a calendar year.
… Rs. 500/-
(vii) For occasional licence for retail sale of liquor in connection with ball room dance for one night from 9.00 p.m. to 5.00 a.m.
7. Fee for recording and renewal of label:
(i) Fee per label per annum for recording and renewal of brand or label for Indian made foreign liquor/foreign liquor other than milk punch, wine with or without rectified spirit and Beer manufactured in the State of Goa/imported from the rest of India/imported from outside India, and sold in the State of Goa for brands, ―
… Rs. 20,000/- per label per (a) whose maximum retail price does not exceed Rs. 525/-
per 750 ml.
annum.
… Rs. 30,000/- per label per (b) whose maximum retail price exceeds Rs. 525/- per
750 ml.
annum.
(ii) Fee per label per annum for recording and renewal of brand or label of wine without rectified spirit/extra neutral alcohol for fortification and manufactured by process of natural fermentation of fruits only, in the State of Goa/imported from the rest of India/imported from outside India or from a Custom Station,―
(a) whose maximum retail price does not exceed Rs. 100/- … Rs. 4,000/- per label per per bottle of 750 ml.
annum.
(b) whose maximum retail price exceeds Rs. 100/- but … Rs. 12,000/- per label per does not exceed Rs. 500/- per bottle of 750 ml.
annum.
(c) whose maximum retail price exceeds Rs. 500/- per … Rs. 20,000/- per label per bottle of 750 ml.
annum.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 14,000/- per label per
annum.
(iii) Fee per label per annum for recording and renewal of brand or label of wine with rectified spirit/extra neutral alcohol for fortification/preservation, manufactured in the State of Goa/imported from the rest of India/outside India or from a Custom Station.
… Rs. 22,000/- per label per
annum.
(iv) Fee per label per annum for recording and renewal of label or brand of Beer manufactured in the State of Goa/imported from rest of India/imported from outside India.
… Rs. 6,000/- per label per
annum.
(v) Fee for recording and renewal of label of Beer or brand of beer manufactured by the pub brewery/microbrewery for consumption in the licensed premises itself, if bottled.
… Rs. 12,000/- per label per
annum.
(vi) Fee for recording and renewal of label of Beer or brand of Beer manufactured by the pub brewery/microbrewery and sold outside the licensed premises in bottles/kegs.
… Rs. 12,000/- per label per (vii) Fee per label per annum for recording of label or brand of
blended country liquor using rectified spirit.
annum.
(viii) Fee per label per annum for recording and renewal of label or brand of country liquor and blended country liquor other than covered under sub-item (vii) above, ―
(a) whose maximum retail does not exceed Rs. 200/-. … Rs. 3,000/- per label per
annum.
(b) whose maximum retail price exceeds Rs. 200/-. … Rs. 5,000/ per label per annum.
Explanation. ― Any manufacturing unit having a licence for manufacture of Indian made foreign liquor, wine or beer in the State of Goa and having a tie-up/leave and licence Agreement/bottling for other manufacturers/concession/manufactured under trade mark licence or is in possession of an assigned licence to own the brand anywhere in India or outside India, shall pay an additional fee of Rs. 5,000/- for recording and renewal of each label, irrespective of the maximum retail price.
(ix) For recording of label of brand like liqueur creams and similar … Rs. 4,000/- per label per products by cottage industry/household industry.
annum.
(8) Processing fee,―
… Rs. 60,000/-.
(i) for processing of the application for issuing a licence for retail sale of Indian made foreign liquor/country liquor for consumption/packed bottles.
(ii) for processing of the application for issuing a licence for … Rs. 1,00,000/- .
wholesale of any type of liquor.
… Rs. 60,000/-.
(iii) for processing of the application for issuing a licence for retail sale of foreign liquor for consumption in the licensed premises/in packed bottles.
… Rs. 6,000/-.
(iv) for processing of the application for grant of an additional licence for retail sale of foreign liquor for consumption in the licensed premises/packed bottles to the licensee already holding a licence for retail sale of Indian made foreign liquor and country liquor for consumption in licensed premises/ /packed bottles.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 50,000/-.
(v) for processing of the application for change of licence to manufacture wine from rectified spirit/extra neutral alcohol to natural fermentation and vice versa.
… Rs. 25,00,000/-.
(vi) for processing of the application for grant of licence for retail sale of liquor i.e. Indian made foreign liquor, country liquor and foreign liquor on vessel/craft used for the purpose of gambling/having licence for casino.
… Rs. 10,000/-.
(vii) for processing of the application for issuing a licence for retail sale of extra neutral alcohol/rectified spirits/ /denatured spirit/denatured spirituous preparation.
… Rs. 30,000/-.
(viii) for processing of the application for issuing a licence for possession of rectified spirit/extra neutral alcohol/ /denatured spirit by industrial unit.
(ix) for processing of the application for issuing a licence for … Rs. 30,000/- .
bottling of country liquor.
(x) for processing of the application for issuing a licence for … Rs. 30,000/-.
blending of country liquor.
Explanation.― In case where the application referred to in sub-items (i), (ii), (iii) and (iv) above are rejected by the Commissioner the applicant shall be entitled for refund in excess of Rs. 5,000/- only.
(9) Licence fee for possession and storage of excisable articles, ―
(i) Licence fee for Bonded warehouse. … Rs. 15,000/- per annum.
(ii) Licence fee for storage of duty paid excisable articles other than bonded warehouse.
… Rs. 7,500/- per annum.
(iii) Licence fee for possession of denatured spirit/rectified spirit/extra neutral alcohol/absolute alcohol/any other spirit, for industrial use, other than liquor manufacturing units,―
(a) Upto 49,999 bulk litre. … Rs. 40,000/- per annum.
(b) 50,000 bulk litre and above. … Rs. 60,000/- per annum.
Note: The fee specified at sub-items (i) to (iii) above are also applicable for renewal of permits/licences, as the case may be.
… Rs. 2,000/- per annum.
(iv) Licence fee for possession of liquor more than the prescribed limit for personal consumption upto 100 bottles of 750ml/1000 ml.
(v) Licence fee for possession of liquor for institutional purpose … Rs. 3,000/- per annum.
upto 200 bottles of 750ml/1000 ml.
… Rs. 5/- per bulk litre.
(10) Fee for transfer or sale of alcohol/spirit/grain spirit/malt spirit and any other spirit for the purpose of manufacture of Indian made foreign liquor/country liquor/high bouquet spirit/malt spirit/grape spirit/concentrate scotch and any other spirit within the State of Goa.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 50 (EXTRAORDINARY No. 3) 21ST MARCH, 2018… Rs. 4/- per bulk litre.
(11) Fee for transfer or sale of high bouquet spirit/concentrated scotch for the manufacture of Indian made foreign liquor/country liquor within the State of Goa.
(12) Fee for transfer or sale of alcohol to any pharmaceutical unit … Rs. 3/- per bulk litre.
within the State of Goa from any other unit.
Explanation:― For the purpose of computation of maximum retail price/volume in order to compute the excise duty, fee and label recording fee in standard manner, 60 ml., 90 ml., 180 ml., 375 ml. and above 750 ml. shall be rounded to 750 ml., in case of foreign liquor/Indian made foreign liquor and wine. In case of beer, 325 ml., 330 ml., 500 ml. and above 650 ml. shall be rounded to 650 ml.
Note 1:― Every label affixed on the bottle/pouch and external container shall display the maximum retail price. Every distillery/brewery/winery/country liquor manufacturer/and importer of liquor from within India and outside India shall, declare the maximum retail price of label in force to the Excise Department and affix the same on the product failing which the label shall be deemed to be cancelled.
Note 2:― Any revision in the maximum retail price slab during the financial year in which the same has been duly recorded, the label will have to be recorded afresh by paying the difference fee. No refund of the fee shall be made in case of downward revision in the maximum retail price slab.
Note 3:― All types of Indian made foreign liquor, wines manufactured or imported for supply to the Canteen Stores Department, shall clearly mention the word "for Canteen Stores Department only" in the label affixed on the bottle/container/packing.
Note 4:― In addition to the maximum retail price, the manufacturer shall record the value of the refundable bottle deposit prominently and legibly on the label.
This Notification shall come into force with effect from the 1st day of April, 2018.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 21st March, 2018.
www.goaprintingpress.gov.in
Published and Printed by the Director, Printing & Stationery, Government Printing Press, Mahatma Gandhi Road, Panaji-Goa 403 001.
Price–Rs. 22.00
PRINTED AT GOVERNMENT PRINTING PRESS, PANAJI-GOA—443/200—3/2018.