113

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

113

EXTRAORDINARY

No. 5

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

1/2/2020-Fin(R&C)/556

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.1/2/2018-Fin(R&C)/643 dated 21-03-2018, published in the

Official Gazette, Extraordinary No. 3, Series I No. 50, dated 21-03-2018, 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)

(a)

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. 110/- per 750

ml.

Rs. 30/-per bulk litre.

(ii)

Whose maximum retail price exceeds Rs. 110/- but does not

exceed Rs. 195/- per 750 ml.

Rs. 70/- per bulk litre.

(iii)

Whose maximum retail price exceeds Rs.195/- but does not

exceeds Rs. 270/- per 750 ml.

Rs. 100/- per bulk litre.

(iv)

Whose maximum retail price exceeds Rs. 270/- but does not

exceed Rs. 400/- per 750 ml.

Rs.120/- per bulk litre.

(v)

Whose maximum retail price exceeds Rs. 400/- but does not

exceed Rs. 525/- per 750 ml.

Rs. 135/- per bulk litre.

SERIES I No. 6

Panaji, 11th May, 2020 (Vaisakha 21, 1942)

Reg. No. G-2/RNP/GOA/32/2018-2020

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

114

(vi)

Whose maximum retail price exceeds Rs.525/- but does not

exceed Rs. 675/- per 750 ml.

Rs. 170/- per bulk litre.

(vii)

Whose maximum retail price exceeds Rs. 675/- but does not

exceed Rs. 850/- per 750 ml.

Rs. 250/- per bulk litre.

(viii) Whose maximum retail price exceeds Rs. 850/- but does not

exceed Rs. 1,050/- per 750 ml.

Rs. 300/- per bulk litre.

(ix)

Whose maximum retail price exceeds Rs. 1,050/- but does not

exceed Rs. 1,350/- per 750 ml.

Rs. 360/- per bulk litre.

(x)

Whose maximum retail price exceeds Rs. 1,350/- but does not

exceed Rs. 1,650/- per 750 ml.

Rs. 400/- per bulk litre.

(xi)

Whose maximum retail price exceeds Rs. 1,650/- but does not

exceed Rs. 1,850/- per 750 ml.

Rs. 450/- per bulk litre.

(xii)

Whose maximum retail price exceeds Rs. 1,850/- but does not

exceed Rs. 2,200/- per 750 ml.

Rs. 490/- per bulk litre.

(xiii) Whose maximum retail price exceeds Rs. 2,200/- but does not

exceed Rs. 2,700/- per 750 ml.

Rs. 700/- per bulk litre.

(xiv) Whose maximum retail price exceeds Rs. 2,700/- but does not

exceed Rs. 3,200/- per 750 ml.

Rs. 730/- per bulk litre.

(xv)

Whose maximum retail price exceeds Rs. 3,200/- but does not

exceed Rs. 3,700/- per 750 ml.

Rs. 800/- per bulk litre.

(xvi) Whose maximum retail price exceeds Rs. 3,700/- but does not

exceed Rs. 4,500/- per 750 ml.

Rs. 1,150/- per bulk litre.

(xvii) Whose maximum retail price exceeds Rs. 4,500/- but does not

exceed Rs. 5,200/- per 750 ml.

Rs. 1,200/- per bulk litre.

(xviii) Whose maximum retail price exceeds Rs. 5,200/- but does not

exceed Rs. 7,500/- per 750 ml.

Rs. 1,800/- per bulk litre.

(xix) Whose maximum retail price exceeds Rs. 7,500/- but does not

exceed Rs. 11,000/- per 750 ml.

Rs. 1,900 per bulk litre.

(xx)

Whose maximum retail price exceeds Rs. 11,000/- per 750 ml.

Rs. 2,400/- per bulk litre.

Note: Additional excise duty of Rs. 400/- 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.‖

(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.,-

Whose alcoholic strength does not exceed 5% v/v and whose

maximum retail price does not exceed Rs. 80/- per bottle of 275

ml.

Rs. 30/- per bulk litre.

Whose alcoholic strength does not exceed 5% v/v and whose

maximum retail price exceeds Rs. 80/- per bottle of 275 ml.

Rs. 40/- per bulk litre.

iii

Whose alcoholic strength exceeds 5% v/v and whose maximum

retail price does not exceed Rs. 90/- per bottle of 275 ml.

Rs. 35/- per bulk litre.

Whose alcoholic strength exceeds 5% v/v and whose maximum

retail price exceeds Rs. 90/- per bottle of 275 ml.

Rs. 45/- 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. 110/- per 750

ml.

Rs. 08/- per bulk litre.

(ii)

Whose maximum retail price exceeds Rs. 110/- but does not

exceed Rs. 220/- per 750 ml.

Rs. 30/- per bulk litre.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

115

(iii)

Whose maximum retail price exceeds Rs. 220/- but does not

exceed Rs. 325/- per 750 ml.

Rs. 40/- per bulk litre.

(iv)

Whose maximum retail price exceeds Rs. 325/- but does not

exceed Rs. 520/- per 750 ml.

Rs. 80/- per bulk litre.

(v)

Whose maximum retail price exceeds Rs. 520/- but does not

exceed Rs. 800/- per 750 ml.

Rs. 160/- per bulk litre.

(vi)

Whose maximum retail price exceeds Rs. 800/- but does not

exceed Rs. 1,150/- per 750 ml.

Rs. 175/- per bulk litre.

(vii)

Whose maximum retail price exceeds Rs. 1,150/- but does not

exceed Rs.1,500/- per 750 ml.

Rs. 350/- per bulk litre.

(viii) Whose maximum retail price exceeds Rs. 1,500/- but does not

exceed Rs. 2,200/- per 750 ml.

Rs. 380/- per bulk litre.

(ix)

Whose maximum retail price exceeds Rs. 2,200/- but does not

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

Rs. 600/- per bulk litre.

(x)

Whose maximum retail price exceeds Rs. 5,100/- per 750 ml.

Rs. 850/- 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. 85/- per bottle of 650 ml.

Rs. 30/- 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. 85/-

but does not exceed Rs. 120/- per bottle of 650 ml.

Rs. 35/- per bulk litre.

(iii)

Whose alcoholic strength does not exceed 5% v/v or 8.77% of

proof spirit and whose maximum retail price exceeds Rs. 120/-

per bottle of 650 ml.

Rs. 40/- 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 does not exceed Rs. 100/- per bottle of 650

ml.

Rs. 40/- per bulk litre.

(v)

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. 100/- but does not exceed Rs.

150/ per bottle of 650 ml.

Rs. 48/- per bulk litre.

(vi)

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. 150/- per bottle of 650 ml.

Rs. 50/- 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. 85/- per bottle of 650 ml.

Rs. 30/- 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. 85/-

but does not exceed Rs. 120/-, per bottle of 650 ml.

Rs. 35/- per bulk litre.

(iii)

Whose alcoholic strength does not exceed 5% v/v or 8.77% of

proof spirit and whose maximum retail price exceeds Rs. 120/-

per bottle of 650 ml.

Rs. 40/- 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 does not exceed Rs. 100/- per bottle of 650

ml.

Rs. 40/- per bulk litre.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

116

(v)

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. 100/- but does not exceed Rs.

150/- per bottle of 650 ml.

Rs. 48/- per bulk litre.

(vi)

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. 150/- per bottle of 650 ml.

Rs. 50/- per bulk litre.

(6)

Beer manufactured in the State of Goa by pub brewery/microbrewery and sold in the premises

other than manufacturers premises in bottles/kegs 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. 85/- per bottle of 650 ml.

Rs. 30/- 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. 85/-

but does not exceed Rs. 120/- per bottle of 650 ml.

Rs. 35/- per bulk litre.

(iii)

Whose alcoholic strength does not exceed 5% v/v or 8.77% of

proof spirit and whose maximum retail price exceeds Rs. 120/-

per bottle of 650 ml.

Rs. 40/- 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 does not exceeds Rs. 100/- per bottle of

650 ml.

Rs. 40/- per bulk litre.

(v)

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. 100/- but does not exceeds

Rs. 150/- per bottle of 650 ml.

Rs. 48/- per bulk litre.

(vi)

Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit

but does not exceeds 8% v.v. or 14.03% of proof spirit and whose

maximum retail price exceeds Rs. 150/- per bottle of 650 ml.

Rs. 50/- 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 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 licence.

(7)

Country liquor manufactured with rectified spirit/extra neutral alcohol as a base material and/or

blended thereof,-

(i)

Whose maximum retail price does not exceed Rs. 110/- per 750

ml.

Rs. 30/- per bulk litre.

(ii)

Whose maximum retail price exceeds Rs. 110/- but does not

exceed Rs. 190/- per 750 ml.

Rs. 35/- per bulk litre.

(iii)

Whose maximum retail price exceeds Rs.190/- but does not

exceed Rs. 260/- per 750 ml.

Rs. 40/- per bulk litre.

(iv)

Whose maximum retail price exceeds Rs. 260/- but does not

exceed Rs. 360/- per 750 ml.

Rs. 45/- per bulk litre.

(v)

Whose maximum retail price exceeds Rs. 360/- but does not

exceed Rs. 500/- per 750 ml.

Rs. 50/- per bulk litre.

(vi)

Whose maximum retail price exceeds Rs. 500/- per 750 ml.

Rs. 55/- per bulk litre.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

117

(8)

Country liquor manufactured out of toddy, pineapples etc.

without using alcoholic additives for fermentation and/or

blended thereof

Re. 1/- per proof litre.

(9)

Cashew liquor

Re. 3/- per proof litre.

(10)

Duty on Excise in form of Health Surcharge in addition to the

rates of Excise Duty stipulated in item (1) to (09) above

2 percent on Excise Duty and

licence fees levied and

collected.

PART - B

Amount of countervailing duty on excisable article 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 this 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 licences per year/annum.

I – MANUFACTURE:

(1)

Distillery unit manufacturing Indian Made Foreign Liquor other

than beer, wine, or milk punch which are categorized 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 lakhs cases

Rs. 4,00,000/-.

(ii) above 2 lakhs cases but upto 4 lakhs cases

Rs. 8,00,000/-.

(iii) above 4 lakhs cases but upto 10 lakhs cases

Rs. 12,00,000/-.

(iv) above 10 lakhs cases but upto 30 lakhs cases

Rs. 15,00,000/-.

(v) above 30 lakhs 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 premises itself upto 2 lakhs bulk litres

Rs. 1,00,000/-.

(5) Beer manufactured by the pub brewery/microbrewery for

consumption in the licensed premises itself above 2 lakhs bulk

litres upto 17 lakhs bulk litres

Rs. 2,00,000/-.

(6) Beer manufactured by the pub brewery/microbrewery and sold

outside the licensed premises in bottles/kegs. upto 17 lakhs bulk

litres

Rs. 2,50,000/-.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

118

(7) Beer manufactured by the pub brewery/microbrewery and sold

outside the licensed premises in bottles/kegs, above 17 lakhs

bulk litres

Rs. 10,00,000/-.

Explanation.-“Pub brewery/microbrewery‖ means brewery that produces beer in the licensed

premises and having a bar and restaurant licence. The beer so manufactured may be sold for

consumption in the licensed premises itself or sold outside the licensed 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 and

manufacturing by 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 of high bouquet spirits/

additives, for the purpose of sale to 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. 10,000/-.

(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 and possession 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.

(18) For bottling of country liquor and blended country liquor

Rs. 3/- per case of capacity

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/- 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

119

(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. 5/- per case of capacity

not exceeding 9 bulk litre or in

proportionately for bigger

packing subject to a minimum

of Rs. 6,000/- 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 item (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 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,-

(i)

Whose annual turnover does not exceed Rs. 25 crores

Rs 75,000/-

(ii)

Whose annual turnover exceeds Rs. 25 crores but does not

exceed Rs. 50 crores

Rs. 1,00,000/-

(iii)

Whose annual turnover exceeds Rs. 50 crores

Rs. 2,00,000/-

(2)

For wholesale of country liquor by 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 lakhs

Rs. 20,000/-

(4)

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

and whose annual turnover exceeds Rs. 50.00 lakhs

Rs. 25,000/-

(5)

For wholesale of foreign liquor imported from outside India

Rs. 55, 000/-

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

120

(6)

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 hotels 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 & Restaurant),-

(a)

located within the limits of ―A‖ class municipality/the

Corporation of the City of Panaji/coastal village

Rs. 6,000/-.

(b) located within the limits of ―B‖ / ―C‖ class municipality

Rs. 4,500/-.

(c)

located in village other than coastal village

Rs. 3000/-.

(7)

For retail sale of foreign liquor in packed bottles

Rs. 8,000/-.

(8)

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 the Tourism Department,

Government of Goa, and having 4 Star or below category, issued

by the 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‘ category issued by the Tourism Department,

Government of Goa, and having a swimming pool

Rs. 60,000/-.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

121

(viii) Hotel with ‗C‘ category issued by the Tourism Department,

Government of Goa, but not having a swimming pool

Rs. 40,000/-.

(ix) Bars/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

Area upto 50 sq. mtrs.

...Rs. 15,000/-

and thereafter Rs. 1,100/- for

every additional 10 sq. mtrs.

(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

Area upto 50 sq. mtrs.

....Rs. 9,000/-

and thereafter Rs. 650/- for

every additional 10 sq. mtrs.

(xi)

Bar/Bar-cum-restaurant to which air-conditioning facility is not

available/not provided and situated in a village other than

coastal village

Area upto 50 sq. mtrs.

...Rs. 6,000/-

and thereafter Rs. 450/- for

every additional 10 sq. mtrs.

(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

Area upto 50 sq. mtrs.

...Rs. 30,000/-

and thereafter Rs. 2,200/- for

every additional 10 sq. mtrs.

(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

Area upto 50 sq. mtrs.

...Rs. 19,000/-

and thereafter Rs. 1,400/- for

every additional 10 sq. mtrs.

(xiv) Bar/Bar-cum-restaurant to which air-conditioning facility is

available/provided and situated in a village other than coastal

villages

Area upto 50 sq. mtrs.

...Rs. 11,000/-

and thereafter Rs. 800/- for

every additional 10 sq. mtrs.

Explanation:- Area inclusive of main licence and all additional points. Area will be calculated on

the basis of layout Plan submitted by the licencee and/or physical inspection by the Excise

Inspector concerned. For calculation of fee, entire area of the bar and restaurant wherein food/

/liquor is served shall be considered except the area of Kitchen and washroom.

(9)

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 Panaji/

coastal village

Rs. 15,000/-.

(ii) ―B‖/ ―C‖ class Municipalities

Rs. 9,000/-.

(iii) Village other than coastal villages

Rs. 6,000/-.

(iv) Supermarket premises situated in ‗A‘ class municipality/the

Corporation of the City of Panaji/coastal village

Area for display and storage of

liquor upto 20 sq. mtrs.

..Rs. 15,000/-.

and thereafter Rs. 2,500/- for

every additional 10 sq. mtrs.

(v)

Supermarket premises situated in ―B‖/ ―C‖ class Municipalities

Area for display and storage of

liquor upto 20 sq. mtrs.

..Rs. 9,000/-.

and thereafter Rs 1,500/- for

every additional 10 sq. mtrs.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

122

(vi) Supermarket premises situated in Village other than coastal

villages

Area for display and storage of

liquor upto 20 Sq. mtrs.

..Rs. 6,000/-.

and thereafter Rs. 500/- for

every additional 10 sq mtrs.

Explanation : Area will be calculated on the basis of layout Plan submitted by the licencee and/

or physical inspection by the Excise Inspector concerned.

(10) For retail sale of country liquor:-

(i)

‗A‘ class Municipality/the Corporation of the City of Panaji/

/coastal village.

Rs. 4,000/-.

(ii) ―B‖/ ―C‖ class Municipalities

Rs. 2,500/-.

(iii) Village other than coastal villages

Rs. 2,000/-.

(11) For retail sale of liquor i.e. Indian made foreign liquor, country liquor, and foreign liquor on luxury

vessel/craft carrying passengers for entertainments,-

(i)

if such vessel/craft having a licence for gambling or casinos,-

(a)

vessel/craft having capacity less than 50 passengers to ply

Rs. 9,00,000/-.

(b) vessel/craft having capacity of 50 passengers or above but upto

200 passengers to ply

Rs. 18,00,000/-.

(c)

vessel/craft having capacity of more than 200 passengers to ply

Rs. 35,50,000/-.

(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.

(12) For wholesale sale of rectified spirit or absolute alcohol or both

Rs. 10,000/-.

(13) For retail sale of rectified spirit or absolute alcohol or both.

Rs. 1,000/-.

(14) For wholesale sale of denatured spirit

Rs. 5,000/-.

(15) For retail sale of denatured spirit

Rs. 1,000/-.

(16) For wholesale sale of denatured spirituous preparations

Rs. 1,000/-.

(17) For retail sale of denatured spirituous preparations

Rs. 500/-.

(18) 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 Taluka and the coastal area

within the limits of Canacona Municipal Council

Exempted from payment of

licence fee to the extent of 25%

of existing rates.

Explanation I:- Additional points 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

points duly authorized will not be allowed to be operated in the premises not geographically

contiguous and not duly approved by the concerned Panchayat /Municipality/Corporation for the

sale of liquor

Explanation II:- For the purpose of the item (6), (8) and (9) above:-

(a) ‗A‘ class Municipalities means the Municipal Councils of Margao, Mormugao, Mapusa or any

other municipal areas so declared by the Government from time to time.

(b) ‗Town‘ means the municipal areas so declared by the Government in the State of Goa.

(d) ‗Coastal village‘ means the areas of the villages within 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 (13) 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 6

(EXTRAORDINARY No. 5)

11TH MAY, 2020

123

III -TRANSFER OR SHIFTING OF LICENCE:

Sr.

No.