L-1 (Grant & Renewal) L-1A L-1B L-1C L-2A Urban L-2A Rural L-2B L-3, L-4 & L-5 L-3A, L-4A & L-5A (i) For towns with population 100000 100000 one lakh or more (ii) For other towns 60000 60000 L-5B (Pub License) (a) Independent License 30000 30000 (b) Supplementary License (with 30000 30000 L-5, L-5A, L-5C and L-12C). L-5C 50000 50000 L-5D : (i) Corporation cities and areas 30000 30000 falling within 5 km of their outer boundaries. (ii) All types of Municipal 20000 20000 Committees and areas falling within 5 km of their outer boundaries.. (iii) Other areas. 5000 5000 L-12C 150000 150000 L-13 10000 10000 L-13A 1000 NA L-17: (i) Denatured Spirit (upto 500 5000 5000 BL) (ii) Exceeding 500 BL @ Rs.10/- @ Rs.10/Per BL Per BL L-17A: Denatured Spirit 10000 10000 (Wholesale) L-50 : (i) For One Year 500 500 (ii) For Life Time 5000 5000 L-50 A : (i) Corporation cities and areas 1000 1000 falling within 2 km of their outer boundaries. (ii) All types of Municipal 500 500 Committees and areas falling within 2 km of their
10000
10000
-
1000 -
2000
2000
3000
3000
5000
5000
outer boundaries.. (iii) Other areas. 19. L-52 (Ihatas) (i) PML (a) Urban (b) Rural (ii) IMFL (a) Corporation Area (b) Other Urban Area (c) Rural 20. Sub Vend for PML 21. D-2 (a) Grant of License to distillery (b) Grant of Supplementary License to Bonded Warehouse-2: Meant for redistillation of spirit. 22. (a) Renewal fee of distillery license (b) Renewal fee of supplementary License granted to Bonded Wareouse-2 meant for redistillation only by way of purification of spirit. 23. Brewery : Grant of license (B-1) 24. Brewery : Renewal Fee (B-1) 25. (a) Bonded Warehouse-2 Grant of license (b) Bonded Warehouse-2 Renewal of license 26. Winery License (S-1) (i) (a) Upto 5000 bottles (650 ML) (b) 5001 to 10000 bottles (650 ML) (c) Above 10000 bottles (650 ML) (ii) Renewal fee (a) Upto 5000 bottles (650 ML) (b) 5001 to 10000 bottles (650 ML) (c) Above 10000 bottles (650 ML) 27. L-50 (Possession Permit) (i) Permit fee for one year (ii) Permit fee for life time ASSESSED FEE (PER BL) (i) L-3, L-4 & L-5 28. Indian Made Foreign Liquor 29. Wine 30. Cider 31. Beer (all types) 32. Ready to Drink Beverages. 33. Liquor imported from abroad (ii) L-3A, L-4A & L-5A
250
250
5000 5000
25000 5000
25000 15000 5000 5000
25000 25000 5000 N.A.
1000000 100000
1000000 100000
1000000
1000000
50000
50000
1000000 500000 200000
100000 25000
100000 25000
1000000 500000 200000
50000
50000
25000
25000
100000
100000
25000
25000
5000 10000
5000 10000
20000
20000
5000 10000
5000 10000
20000
20000
500 5000
500 5000
80.00 12.00 2.00 12.00 12.00 80.00
80.00 12.00 2.00 12.00 12.00 80.00
34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45.
46. 47. 48. 49. 50. 51. 52. 53. 54.
55.
56.
57. 58.
59. 60.
Beer (all types) 12.00 Ready to Drink Beverages. 12.00 (iii) L-5B Draught Beer (All types) 12.00 Ready to Drink Beverages. 12.00 Wine 12.00 (iv) L-9 Rum 15.00 IMFL (Economy and 40.00 Medium Brand) IMFL (Premium and Deluxe 82.00 Brand) Wine 12.00 Cider 2.00 Beer (all types) 8.00 (i) Imported Foreign Liquor 80.00 (other than Wine, Cider and Beer) (ii) Ready to Drink Beverages 8.00 (v) L-12C Indian Made Foreign Liquor 80.00 Wine 12.00 Cider 2.00 Beer (all types) 12.00 Ready to drink beverages 12.00 Liquor Imported from abroad 80.00 PERMIT FEE Denatured Spirit (per BL) 1.00 Denatured Spirit for alcohol based 0.45 industries (per BL) Denatured Spirit when imported 0.60 from other States/Union Territory (Per BL) Ethanol-Denatured with 0.2% 1.00 crotonaldehyde and 4 gram Denatonium Benzoate/ Denatonium Saccharide per 100 Ltrs. Of Ethanol. RATES OF EXCISE DUTY. (Civil) Indian Made Foreign Liquor of any degree. (i) Economy and Medium 39.00 Brands (Per PL) (ii) Premium and Deluxe 39.00 Brands (Per PL) Imported Foreign Liquor Nil Ready to Drink beverages upto 200 12.00 proof strength (Per BL) Punjab Medium Liquor 500/600 Rum/Gin/Whisky 650/750 Malt or Rectified Spirit when issued for purposes other than for use in the manufacture of medicinal and toilet preparation and not including denatured spirit.
Clarification: In case Malt Spirit or Rectified Spirit is issued from a Distillery or a BWH-2 including Bottling Plant to another Distillery or a BWH-2 including Bottling Plant for the manufacture of Potable Liquor, no duty shall be charged. Sweets & Wines upto 13% v/v
62.
(a)
63. 64. 65. 66.
Beer having alcoholic contents 3.25% to 5.25% (b) Beer having alcoholic contents 5.25% to 8.25% Cider (per bottle) Bhang per 10 Kilograms or less Excise Opium (Per Kilograms) Additional Excise Duty (i) PML (all degrees) (ii)
Bhang (per 10 Kilograms or less) Liquor Imported from abroad.
7.00 (Per PL) 7.00 (Per PL)
7.00 (Per PL) 7.00 (Per PL)
Ready to Drink beverages upto 200 proof strength. Potable Spirit (in bulk) Malt/IMFL/Fruit based/Rectified Spirit.
6.00 (Per BL) 5.00 (Per BL)
1.00 (Per BL) 5.00 (Per BL)
Potable Rectified Spirit (in bulk) for the manufacture of PML on the basis of tender by the Department. Potable Rectified Spirit (in bulk) for the manufacture of PML
IMPORT FEE Indian Made Foreign Liquor of any degree. Liquor Imported from abroad
(ii)
(iii) (iv)
93.
(i)
Brand Registration fee per Label for liquor other than PML and Wine. (other than Imported Foreign Liquor BIO) Subsequent change in the approved label during the year. Brand Registration fee for wine Brand Registration fee for PML including Rum/Gin/ Whisky of any degree. Brand Registration fee per
94.
95.
96.
97.
Label for Imported Foreign Liquor (BIO) (ii) Subsequent change in the approved label during the year. Brand Registration fee for hotels of 3-star and above category in respect of liquor imported from abroad of which brands are not already approved by the Excise Commissioner, Punjab. Excise & Taxation Department Development Cess IMFL & Imported Foreign Liquor (Per PL) Excise & Taxation Department Development Cess on conversion quota of PML (Per PL). (a) Grant of L.O.I. (i) Distillery (ii) Brewery (iii) B.W.H. including Bottling Plant (iv) Winery including Bottling Plant (b) Renewal of L.O.I. (i) Distillery (ii) Brewery (iii) B.W.H. including Bottling Plant (iv) Winery including Bottling Plant
