2189

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

2189

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.

SERIES I No. 50

Panaji, 21st March, 2018 (Phalguna 30, 1939)

Reg. No. G-2/RNP/GOA/32/2018-20

Suggestions are welcome on e-mail: [email protected]

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SERIES I No. 50

(EXTRAORDINARY No. 3)

21ST MARCH, 2018

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Notification

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

ml.

… Rs. 25/- per bulk litre.

(ii)

whose maximum retail price exceeds Rs. 100/- but does not

exceed Rs. 185/- per 750 ml.

… Rs. 65/- per bulk litre.

(iii)

whose maximum retail price exceeds Rs. 185/- but does not

exceed Rs. 245/- per 750 ml.

… Rs. 80/- per bulk litre.

(iv)

whose maximum retail price exceeds Rs. 245/- but does not

exceed Rs. 425/- per 750 ml.

… Rs. 90/- per bulk litre.

(v)

whose maximum retail price exceeds Rs. 425/- but does not

exceed Rs. 625/- per 750 ml.

… Rs. 105/- per bulk litre.

(vi)

whose maximum retail price exceeds Rs. 625/- but does not

exceed Rs. 975/- per 750 ml.

… Rs. 230/- per bulk litre.

(vii)

whose maximum retail price exceeds Rs. 975/- but does not

exceed Rs. 1,275/- per 750 ml.

… Rs. 300/- per bulk litre.

(viii)

whose maximum retail price exceeds Rs. 1,275/-but does not

exceed Rs. 1,600/- per 750 ml.

… Rs. 325/- per bulk litre.

(ix)

whose maximum retail price exceeds Rs. 1,600/- but does not

exceed Rs. 1,790/- per 750 ml.

… Rs. 360/- per bulk litre.

(x)

whose maximum retail price exceeds Rs. 1,790/- but does not

exceed Rs. 2,075/- per 750 ml.

… Rs. 385/- per bulk litre.

(xi)

whose maximum retail price exceeds Rs. 2,075/- but does not

exceed Rs. 3,500/- per 750 ml.

… Rs. 630/- per bulk litre.

(xii)

whose maximum retail price exceeds Rs. 3,500/- but does not

exceed Rs. 5,100/- per 750 ml.

… Rs. 1,080/- per bulk litre.

(xiii)

whose maximum retail price exceeds Rs. 5,100/- but does not

exceed Rs. 10,500/- per 750 ml.

… Rs. 1,750/- per bulk litre.

(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.

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(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

750ml.

… Rs. 6/- per bulk litre.

(ii) whose maximum retail price exceeds Rs. 100/- but does not

exceed Rs. 210/- per 750 ml.

… Rs. 25/- per bulk litre.

(iii) whose maximum retail price exceeds Rs. 210/- but does not

exceed Rs. 310/- per 750 ml.

… Rs. 35/- per bulk litre.

(iv) whose maximum retail price exceeds Rs. 310/- but does not

exceed Rs. 510/- per 750 ml.

… Rs. 70/- per bulk litre.

(v) whose maximum retail price exceeds Rs. 510/- but does not

exceed Rs. 1,100/- per 750 ml.

… Rs. 145/- per bulk litre.

(vi) whose maximum retail price exceeds Rs. 1,100/- but does not

exceed Rs. 2,000/- per 750 ml.

… Rs. 300/- per bulk litre.

(vii) whose maximum retail price exceeds Rs. 2,000/- but does not

exceed Rs. 5,000/- per 750 ml.

… Rs. 500/- per bulk litre.

(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,―

(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. 22/- 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. 26/- 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. 30/- 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.

… Rs. 38/- per bulk litre.

(5)

Beer manufactured in the State of Goa by the pub brewery/

/microbrewery and sold in the manufacturers premises itself,―

(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. 24/- per bulk litre.

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21ST MARCH, 2018

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(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. 26/- 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. 30/- 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.

… Rs. 38/- per bulk litre.

(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, ―

(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. 25/- 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. 29/- 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. 32/- 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.

… Rs. 40/- per bulk litre.

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.

(7)

Country liquor manufactured with rectified spirit/extra neutral

alcohol as a base material and/or blended thereof.

… Rs. 25/- per bulk litre.

(8)

Country liquor manufactured out of toddy, pineapples etc.

without using alcoholic additives for fermentation and/or

blended thereof.

… Rs. 1/- per proof litre.

(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

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(EXTRAORDINARY No. 3)

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PART-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.

Coconut tree

…

Rs. 10/- per year.

Cajuri or date tree

…

Rs. 3/- per month.

PART-D

Rates of fees on licenses per year/annum.

(I) MANUFACTURE:

(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. 2,00,000/-.

(2)

Distillery unit manufacturing Indian made foreign liquor other

than beer, or milk punch other than those covered in item (1)

above.

… Rs. 4,00,000/-.

(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.

(4)

Beer manufactured by the pub brewery/microbrewery for

consumption in the licenced premises itself upto 2 lakh bulk

litres

… Rs. 1,00,000/-.

(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. 2,00,000/-.

(6)

Beer manufactured by the pub brewery/microbrewery and

sold outside the licenced premises in bottles/kegs, upto 17

lakh bulk litres.

… Rs. 2,50,000/-.

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(7)

Beer manufactured by the pub brewery/microbrewery and

sold outside the licenced premises in bottles/kegs, above 17

lakh bulk litres.

… Rs. 10,00,000/-.

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

fortification.

… Rs. 1,00,000/-.

(ii) without use of rectified spirit/extra neutral for fortification

but by a process of natural fermentation only.

… Rs. 5,000/-.

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.

(9)

For manufacture of rectified spirit/extra neutral alcohol or

absolute alcohol or both.

… Rs. 5,00,000/-.

(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/-.

(12)

Additional licence for import of concentrated alcoholic

beverages/scotch

for

manufacture

high

bouquet

spirits/additives,

for

the

purpose

sale

other

manufacturers in the State of Goa or within India

… Rs. 1,00,000/-

(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

using denatured spirit only.

… Rs. 20,000/-.

(16)

For manufacture, possession and sale of products, like

liqueur chocolates, liqueur creams and similar products by

cottage industry/household industry

… Rs. 5,000/-.

(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.

… Rs. 0.25 per bottle subject to

a minimum of Rs. 1,000/- per

annum.

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(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

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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

country

liquor

using

carboys/colsos/jars

… Rs. 5,000/-.

(3)

For wholesale of country liquor not covered by item (2)

above and whose turnover does not exceed Rs. 50.00 lakh.

… Rs. 20,000/-.

(4)

For wholesale of country liquor not covered under item (2)

above and whose annual turnover exceeds Rs. 50.00 lakh.

… Rs. 25,000/-.

(5)

For wholesale of foreign liquor imported from outside India.

… Rs. 55,000/-.

(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.

… Rs. 15,000/- in addition to the

fees specified for such licence.

(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

Government of Goa irrespective of any category.

… Rs. 1,50,000/-.

(iv) Hotel with ‘C’ category issued by Tourism Department,

Government of Goa and having a swimming pool.

… Rs. 40,000/-.

(v) Hotel with ‘C’ category issued by Tourism Department,

Government of Goa but not having a swimming pool.

… Rs. 20,000/-.

(vi) Other shops (bar and restaurants), ―

(a) located within the limits of “A” class municipality/the

Corporation of the City of Panaji/coastal village.

… Rs. 6,000/-.

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(b) located within the limits of “B”/“C” class municipality.

… Rs. 4,500/-.

… 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)

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.

… Rs. 3,75,000/-.

(ii)

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. 2,00,000/-.

(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.

… Rs. 1,75,000/-.

(iv)

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. 1,00,000/-.

(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. 75,000/-.

(vi)

Additional fees for hotel having casino licence issued by

the Government of Goa, irrespective of any category.

… Rs. 1,50,000/-.

(vii)

Hotel

with

‘C’

Categories

Fees for transfer or shifting of licence

(1)

(2)

(3)

(1)

Retail sale of Indian made foreign liquor and country liquor

in sealed bottles/consumption in premises.

… Rs. 60,000/-.

(2)

Retail sale of Indian made foreign liquor and country liquor

in a hotel.

… Rs. 1,00,000/-.

(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

casino.

… Rs. 25,00,000/-.

(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/-.

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(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

manufacturing of wine.

… Rs. 50,000/-.

(15)

Winery

manufacturing

wine

with

use

rectified

spirit/extra neutral alcohol for fortification.

… Rs. 50,000/-.

(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

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

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shall neither be adjustable nor

be refundable in the event of

cancellation

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

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

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

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

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

750 ml.

… Rs. 25/- per bulk litre.

(ii)

whose maximum retail price exceeds Rs. 100/- but does

not exceed Rs. 185/- per 750 ml.

… Rs. 65/- per bulk litre.

(iii)

whose maximum retail price exceeds Rs. 185/- but does

not exceed Rs. 245/- per 750 ml.

… Rs. 80/- per bulk litre.

(iv)

whose maximum retail price exceeds Rs. 245/- but does

not exceed Rs. 425/- per 750 ml.

… Rs. 90/- per bulk litre.

(v)

whose maximum retail price exceeds Rs. 425/- but does

not exceed Rs. 625/- per 750 ml.

… Rs. 105/- per bulk litre.

(vi)

whose maximum retail price exceeds Rs. 625/- but does

not exceed Rs. 975/- per 750 ml.

… Rs. 230/- per bulk litre.

(vii)

whose maximum retail price exceeds Rs. 975/- but does

not exceed Rs. 1,275/- per 750 ml.

… Rs. 300/- per bulk litre.

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(viii)

whose maximum retail price exceeds Rs. 1,275/-but does

not exceed Rs. 1,600/- per 750 ml.

… Rs. 325/- per bulk litre.

(ix)

whose maximum retail price exceeds Rs. 1,600/- but does

not exceed Rs. 1,790/- per 750 ml.

… Rs. 360/- per bulk litre.

(x)

whose maximum retail price exceeds Rs. 1,790/- but does

not exceed Rs. 2,075/- per 750 ml.

… Rs. 385/- per bulk litre.

(xi)

whose maximum retail price exceeds Rs. 2,075/- but does

not exceed Rs. 3,500/- per 750 ml.

… Rs. 630/- per bulk litre.

(xii)

whose maximum retail price exceeds Rs. 3,500/-but does

not exceed Rs. 5,100/- per 750 ml.

… Rs. 1,080/- per bulk litre.

(xiii)

whose maximum retail price exceeds Rs. 5,100/- but does

not exceed Rs. 10,500/- per 750 ml.

… Rs. 1,750/- per bulk litre.

(xiv)

whose maximum retail price exceeds Rs. 10,500/- per

750 ml.

… Rs. 2,000/- per bulk litre.

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, ―

(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. 22/- 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. 26/- 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. 30/- 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.

… Rs. 38/- per bulk litre.

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(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

preservation

fermentation

and

manufactured by process of natural fermentation of fruits

only, ―

(i) whose maximum retail price does not exceed Rs. 100/- per

750 ml.

… Rs. 6/- per bulk litre

(ii) whose maximum retail price exceeds Rs. 100/- but does

not exceed Rs. 210/- per 750 ml.

… Rs. 25/- per bulk litre.

(iii) whose maximum retail price exceeds Rs. 210/- but does

not exceed Rs. 310/- per 750 ml.

… Rs. 35/- per bulk litre.

(iv) whose maximum retail price exceeds Rs. 310/- but does

not exceed Rs. 510/- per 750 ml.

… Rs. 70/- per bulk litre.

(v) whose maximum retail price exceeds Rs. 510/- but does

not exceed Rs. 1,100/- per 750 ml.

… Rs. 145/- per bulk litre.

(vi) whose maximum retail price exceeds Rs. 1,100/- but does

not exceed Rs. 2,000/- per 750 ml.

… Rs. 300/- per bulk litre.

(vii) whose maximum retail price exceeds Rs. 2,000/- but does

not exceed Rs. 5,000/- per 750 ml.

… Rs. 500/- per bulk litre.

(viii) whose maximum retail price exceeds Rs. 5,000/- per

750 ml.

… Rs. 725/- per bulk litre.

(13)

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.

… Rs. 11/- per bulk litre.

(14)

Fee for alcohol other than for use in pharmaceutical units,

imported from outside India or from Custom Bonded

Warehouse.

… Rs. 5/- per bulk litre.

(15)

Fee for alcohol for use in pharmaceutical units, imported

from outside India or from Custom Bonded Warehouse.

… Rs. 5/- per bulk litre.

(16)

Fee for alcohol imported for manufacture of Tequila like

Agave Spirit etc. imported from outside India or from

Custom Bonded Warehouse.

… Rs. 11/- per bulk litre.

(17)

Perfumed

spirit/perfumed

alcohol

concentrate

for

preparation of toilet preparation, imported from outside

India or from Custom Bonded Warehouse.

… Rs. 2/- per bulk litre.

(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,―

(i) industrial alcohol/rectified spirit other than base material

for manufacture of Indian made foreign liquor and

pharmaceutical units.

… Rs. 5/- per bulk litre.

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2204

(ii) alcohol for use in pharmaceutical unit.

… Rs. 5/- per bulk litre.

(iii) perfumed spirit/perfumed alcohol concentrate for toilet

preparations.

… Rs. 2/- per bulk litre.

(20)

Fee for import of malt spirit or grape spirit or high bouquet

spirit or additives and the like from the rest of India into

the State of Goa.

… Rs. 6/- per bulk litre.

(21)

Fee for import of rectified spirit for the purpose of

manufacturing extra neutral alcohol/neutral spirit/silent

spirit by re-distillation and export as well.

… Rs. 4/- per bulk litre.

(22)

Fee for alcohol imported for manufacture of Tequila like

Agave Spirit, etc.

… Rs. 11/- per bulk litre.

(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

U.P.

… Re. 1.00/- per bulk litre.

(ii) Indian made foreign liquor other than beer, wine, milk

punch, whose strength is above 80 U.P.

… Re. 1.00/- per bulk litre.

(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

shop open upto one hour after the prescribed time.

… A surcharge of 50% of the

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.

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2205

(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.

(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.

… A surcharge of 100% licence

fee in addition to the licence

fee for all the licences.

(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,

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

7 days.

… Rs. 4,000/-

… Rs. 8,000/-

(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:―

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(1)

(2)

(3)

(a) upto 100 guests.

Rs. 5,000/- per day.

---

(b) 101 to 500 guests.

Rs. 10,000/- per

day.

---

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.

---

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.

---

Rs. 7,50,000/- per

annum.

---

(d) 501 to 1,000 guests per day

Rs. 10,00,000/- per

annum.

---

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(EXTRAORDINARY No. 3)

21ST MARCH, 2018

2207

(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

30 days.

… Rs. 15,000/-

(b) for period exceeding 30 days but not exceeding

60 days.

… Rs. 30,000/-

180 days.

… Rs. 50,000/-

(d) for seasonal licence for temporary structure/

/shacks in a Government property.

… Rs. 15,000/-

(e) for seasonal licence for temporary structure in a

private property.

… Rs. 20,000/-

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.

(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.

… Rs. 500/-

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, ―

(a) whose maximum retail price does not exceed Rs. 525/-

per 750 ml.

… Rs. 20,000/- per label per

annum.

(b) whose maximum retail price exceeds Rs. 525/- per

750 ml.

… Rs. 30,000/- per label per

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/-

per bottle of 750 ml.

… Rs. 4,000/- per label per

annum.

(b) whose maximum retail price exceeds Rs. 100/- but

does not exceed Rs. 500/- per bottle of 750 ml.

… Rs. 12,000/- per label per

annum.

bottle of 750 ml.

… Rs. 20,000/- per label per

annum.

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY No. 3)

21ST MARCH, 2018

2208

(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. 14,000/- 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. 22,000/- 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. 6,000/- 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

annum.

(vii) Fee per label per annum for recording of label or brand of

blended country liquor using rectified spirit.

… Rs. 12,000/- per label per

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

products by cottage industry/household industry.

… Rs. 4,000/- per label per

annum.

(8)

Processing fee,―

(i) for processing of the application for issuing a licence for

retail sale of Indian made foreign liquor/country liquor for

consumption/packed bottles.

… Rs. 60,000/-.

(ii) for processing of the application for issuing a licence for

wholesale of any type of liquor.

… Rs. 1,00,000/- .

(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. 60,000/-.

(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.

… Rs. 6,000/-.

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY No. 3)

21ST MARCH, 2018

2209

(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. 50,000/-.

(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. 25,00,000/-.

(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. 10,000/-.

(viii)

for processing of the application for issuing a licence for

possession

rectified

spirit/extra

neutral

alcohol/

/denatured spirit by industrial unit.

… Rs. 30,000/-.

(ix)

for processing of the application for issuing a licence for

bottling of country liquor.

… Rs. 30,000/- .

(x)

for processing of the application for issuing a licence for

blending of country liquor.

… Rs. 30,000/-.

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.

(iv)

Licence fee for possession of liquor more than the

prescribed limit for personal consumption upto 100 bottles

of 750ml/1000 ml.

… Rs. 2,000/- per annum.

(v)

Licence fee for possession of liquor for institutional purpose

upto 200 bottles of 750ml/1000 ml.

… Rs. 3,000/- per annum.

(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.

… Rs. 5/- per bulk litre.

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(EXTRAORDINARY No. 3)

21ST MARCH, 2018

2210

(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.

… Rs. 4/- per bulk litre.

(12)

Fee for transfer or sale of alcohol to any pharmaceutical unit

within the State of Goa from any other unit.

… Rs. 3/- per bulk litre.

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 1^st 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.

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