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GOVERNMENT OF JAMMU AND KASHMIR,


CIVIL SECRETARIAT, FINANCE DEPARTMENT

Notification
Srinagar, the 19th May, 2014

SRO

136- In exercise of the powers conferred by sections 16 , 16-A

and 17 of the Jarnmu and Kashmir Excise Act, Samvat, 1958 and in
supersession of all the notifimtions/orders issued on the subject, the

Government hereby direct that the Excise Duty and Fee on


import/export, possession, manufacture, bottling and sale etc. of
IMFL/Beer/Ready to Drink Alcoholic Beverages (RTDs) under the
provisions of the said Act in respect of Civilian and Army/Para-Military
Force use, shall with effect from 20th May,2014 be levied and paid at
the rates shown against each in the sub-joined table:

TABU

1.

EXCISE DUTY :
A.

CIVILIAN USE:
Kind

IMFL (Per LPL)


IMFL (Per LPL)
IMFL (Per LPL)
IMFL (Per LPL)
IMFL (Per LPL)
IMFL (Per LPL)
Beer (650 ML Bottle)
RTD Beverages
(per BL)

Bmnd

( Super Deluxe
Deluxe
Premium
Medium
Economy/ Cheap
JK Desi Whisky
All Brands
All Brands

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Rate of Duty
7 220.00
T 200.00
7 165.00
T 145.00
7 130.00
7 160.00
7 8.00
T 15.00

B.

FOR CONSUMPTION BY ARMYIPARA MILITARY FORCES


INCLUDING PROJECC BEACON, SAMPARK AND HIMANK, ETC:

The rates shall be applicable on both imported as well as locally


manufactured liquors including those manufactured under an
arrangement of franchise.

Rectified Spirit/ENA/ Denatured /Special


denatured Spirit for use other than in
Manufacture of Medicinal and Toilet
preparations and liquor.

75.40 per LPL.

D.
Rectified Spirit/Alcohol/Denatured
for use
in Medicinal and
Preparations

Spirit At rates prescribed under


Toilet the Medicinal and Toilet
Preparations
Excise
Duties) Act, 1955.

Kind

Rate

Molasses

7 15.00 Per Quintal.

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2.

IMPORT DUTY :
A.

CIVILIAN USE:
Rota

Bmnd

IMFVForeign Liquors

31

RTD Beveri~ges
Per BL.

P25.00 per LPL


All Brands
All Brands P12.00 Per Bottle of 650 ML.
n0.00 per BL.
All Brands

FOR CONSUMPTION BY A R M Y I P A M MILITARY FORCES


INCLUDING PROJECT BEACON, SAMPARK AND HIMANK,
ETC. WITHIN THE STATE:

B.

Fnd
Brand

All Brands
All Brands
D e i
Per BL.

715.00 per LPL


75.00 per Bottle
of 650 ML.
n0.00 per BL.

All Brands

Import Duty on Import of Splrit/Alwhol


for u r in manufachwa of liquor for CCMI
markol wIlh111h a Stab
Import Duly on Import of Spirit/Almhol
for u r other than manut#lum of Liquor.

71.50
per Bulk Litre
7 0.50
per Bulk Litre

IMPORT DUTY ON IMPORT OF MOLASSES EXCEPT


BY UNITS ENGAGED IN THE MANUFACTURE OF
POULTARY AND ANIMAL FEED TO BE USED BY THEM
FOR MANUFACTURE OF SUCH FEED:

D.

Kind

Rate

71.00 per quintal


I

t beyond 2001 Q u W

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72.00 per quintal

3.

EXPORT DUTY:
A.

CIVILIAN AND DEFENCE USE:


Rate

Brand

/ All Brands
Li u o n

4.

m.30 per LPL

I All Brands

70.08 per Bottle of 650 ML

DUTY
ON
BOTTLING OF
ARRANGiEMENT OF FRANCHISE :
A.

IMFL

UNDER

CIVILIAN USE:
Brand

Rate

All Brands

f 15.00 Per LPL.

All Brands

f 5.00
per Bottle of 650 ML.

B. FOR CONSUMPTION BY A R M Y I P A M MII.ITARY


FORCES INCLUDING PROJECT BEACON, SAMPARK
AND H I M A N K WITHIN THE STATE:
Klnd

Brand

Rate
I

All Brands

75.00
per Bottle of 650 ML.

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5. ASSESSMENT FEE-CUM-ADDI'CIONAL LICENSE FEE :


A. ASSESSMliNT-CUM-ADDITIONAL LICENSE FEE ON SALE OF

IMFLIBEEIR BY LICENSEES HAVING LICENSE IN JKEL-2


FOR CIVILIAN USE:
Kind
IMFL includinlq
Foreign Liquors
(Bottled in origin)
700ML/750M L/1000ML

Beer all types including


Imported Beer,
Cider, Sherry and
Wine

Brand
All Brands

Sale upto 10,00O=T 5 per bottle


of 650ML

All Types.

Rate
Sale upto 20,000=7 18 per
bottle of 750ML
Sale above 20001=T 25 per
bottle of 750ML

Sale above 10001=7 7 per bottle


of 650ML
All Brands
t4.00 per B L
t8.00 Per Bottle of 750 ML

B. ASSESSMliNT-CUM-ADDITIONAL LICENSE FEE ON SALE OF

IMFLIBEEIRIRTD BEVERAGES BY LICENSEES HAVING


LICENSE IN JKEL-3, JKEL-3A, JKEL-4, JKEL-4A, JKEL4B,
JKEL4C ,,IKEL-7 and 7A:

Kind
IMFL includinlg
Foreign Liquors
(Bottled in origin)
700ML/750ML/lOOOML

Brand
All Brands

All Types.
Imported Beer,
Cider, Sherry and
Wine

I All Brands I

Rak
Sale upto 3,000=715 per bottle
of 750ML
Sale above 3001=T 25 Der bottle
of 750ML

Sale upto 3,000=7 6 per bottle


of 750ML
Sale upto 3,000=7 8 per bottle
of 750ML
T 7.00 per BL.
t8.00 Per Bottle of 750 ML

Assessment-cum-Additional License fee shall be payable


on monthly basis in accordance with the prescribed
procedure

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6.

ADDITIONAL LICENCE FEE ON WHOLESALE TRADES :


(i)

TRAIDE WHOLESALE JKEL-1 JKEL-1 A:IMFll (EXCEPT JK DESl WHISICr):

Slab
Bottles o f IMFL
Bottles of IMFL.

(ii)

Rate
t1.00 per Bottle of 750 ML
n . 5 0 per Bottle o f 750 ML.

TRADE WHOLESALE JKEL-1 B AND JKEL-1 W:IMFll (EXCEPT JK DESl WHISICr):


Rate
?2 per Bottle o f 750 ML

(700ML/7!iO M L /1000ML)

(ii)

DISTILLERY D-2 AND BOlTLlNG PLANT (JKEL-6):IMFIL- INCLUDING JK DESl WHISKY

Debondin fee upto 10,00,000 LPLs


lO,OO,OOO LPLs
&beyond

70.75 per LPL.


n . 0 0 per LPL.

The Additionall License Fee shall be payable on monthly basis


in accordance 'with the prescribed procedure.

7.

LICENCE FEE
Type of Liwnw

Annual
Licence Fee
72.25 Lacs P.A.

Liwnw

72.25 Lacs P.A.

/ Imported Foreign Liquor)

1 JKEL-1W I Trade (Wholesale Wine-Indian /BIO)


m C S D B o n d

70.50 Lacs P.A

pKqGX-1

1 JKEL-3

70.50 Lacs P . A ~ ~

72.00 Lacs P.A.


72.50 Lacs P.A.

I Bar with Hotel

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71.75 Lacs P.A.

7 0.20 Lacs P.A. for


Additional service
point

72.75 Lacs P.A.

Bar wi1:h Hotel and Banquet

t 0.20 Lacs P.A.


for additional
service point
7 0.50 Lacs
P.A. for
Additional
banquet

71.75 Lac P.A.

Bar with Restaurant, Cinema, Theatre or Dak


Bungalow.

I Bar with

JKEL-4A

Hotel and Bar with Restaurant at

JK
Seasorhal
EBar
L
in Leh
-and
c
Kargil.
1

7 0.20 Lacs P.A.


for additional
restaurant

71.25 Lacs P.A.

70.50 Lacs P.A.


71.75 Lacs P.A.

Banquet Hall.
h

i
o
n to serve liquor
Occasions at private places.

on

Social

t 0.50 Lacs P.A. for


additional banquet

70.03 Lacs
Per occasion.

Permission t o serve liquor in Banquet


Halls/l'arty Hall /Restaurants on social
occasi~,ns.
Liquor Vend in Military or PMF Canteen
JKEL-5A
JKEL-6

I Master Canteen for


I Bottlin~gPlant.

( PMF/Police)

xii7pc

70.05 Lacs
per occasion
70.05 Lacs P.A.

1
1
1

71.00 Lac P.A


73.00 Lacs P.A.
71.75 Lacs P.A.

-/end

1
1

of Beer in a Bar
Officer's Mess
Denatured Spirit/Special Denatured Spirit /
Methylated Spirit/Rectified Spirit / Plain
Spirit whole Sale or Retail).
Possession and use of Absolute Alcohol /
Denatured
Spirit
/Special
Denatured
for
Spirit/Rectified
Spirit/Plain
Spirit

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70.25 Lacs P.A.

70.10 Lacs P.A


70.05 Lacs P.A.

70.10 Lacs P.A.

1
1

Denatu~red Spirit /Rectified Spirit/Plain


Spirit/Methylated Spirit by Government
Institu1:ions. Educational, Scientific and

possession of Molasses except by Industrial


units engaged in the manufacture of Poultry
and A~nimalFeed to be used by them for
manufixture of such feed.
Distillery.

73.00 Lacs P.A.


1

8.

73.00 Lacs P.A.

SUB VEND FEE


Sub Vend fee shall be charged on quarterly basis @

1,00,000/- per quarter to be deposited a t the beginning of each


quarter by the JKEL-2 Licensees operating Sub Vends.

9.

LABEL AIPPROVAL/RENEWAL FEE

A. CIVILIAN USE:
Kind

Bmnd

No.
1.

annum. However, label fee of


Beer and RTD.
Deluxe Whisky 70.10 lac shall only be
charged if the label for the
same brand stands approved
for
use
by
Army
Paramilitary
Forces
on
a ment of rescribed fee.
Foreign Liquors
All Types
a.15 Lac per label
(Bottled
in except Super
per annum.
origin)
other Deluxe Whisky
than
Cider,
Sherry,
Champagne a d

---

7g

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3.

1 IMFL

Super Deluxe 170.05 Lac per Label per


annum. However, label fee of
70.03 lac shall only be
charged if the label for the
1 same brand stands approved
for
use
by
Army
Paramilitary
Forces
on

70.10 Lac per label

All Types.
Champagne and

B.

per annum.

FOR CONSUMPTION BY ARMY/PARAMILITARY FORCES:

s.

No.
-

1.

IMFL including
JK Desi Whisky,
Beer and A:TD.
charged if the label for the
same brand stands approved
for
use
by
Army
Paramilitary
Forces
on
payment of prescribed fee.
70.15 Lac per label
per annurn.

/I

Foreign Liquors
All Types
(Bottled
origin)
other Deluxe Whisky
than
Sherry,
Champagne and
Wines
IMFL
Super Deluxe

All Types.
Champagne and

annum. However, label fee of


70.03 lac shall only
charged if the label for the
same brand stands approved
/
for
use
by
Army
Paramilitary
Forces
on
payment of prescribed fee.
70.10 Lac per label
per annum.

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10. APPROVAL /RENEWAL FEE FOR ENGAGEMENT OF


SALESMlbN/BARMAN/MANAGER :

Kind of F r
Fee for approval of engagement of

-,OW-

F r
per annum

Salesman/Bar~nan/Mana er
Fee for approval of engagement of
Manager for JIKEL-1 /JKEL-1A /JKELl-B/
JKEL-1W /JKEI.-6/ JKEL-5A / D-2/B-1

7 5.000 per annum

11. FEE FOR ISSUANCE OF LElTER OF INTENT(L0I):


Fee for issuarrce of Letter of Intent for
setting up Distillery/Brewery/Bottling

Ram
7 1.00 Lac

Dlant

12. GRANT OF LICENSES :


A.

MANW FACTWRE/BOTTLING:
The existing Policy of issuance of Licenses for Distilleries,
Breweries an~d Bottling Plants in the State as laid down vide
Government Order No.99-F of 2003 dated 07.04.2003 read with
Government Order No.156-F of 2003 dated 22-7-2003 shall
continue.

WHOLESALE TRADE:
The present Policy of issuing Licenses in Form JKEL-1, JKEL-lA,
JKEL-lB, JKEL,-1Won need basis shall continue.

C.

RETAIL:
i) No JKEL-2 Licenses will be issued till the final disposal of the case
pending in the High Court of J&K titled Sandya Devi V/S State
and OrS i ~ n dother allied matter. However, Sub Vends shall be
permitted in accordance with the provisions of the J&K Excise
Liquor Licence and Sale Rules, 1984.
10

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ii)

The present Policy for the grant of Licenses for retail sale of
IMFL viz; Bar with Hotel (JKEL-3), Bar with Banquet(JKEL-3A),
Bar with Restaurant or Cinema Theatre or Dak Bungalow (JKEL4). (JKEL-4A), (JKEL-4B). (JKEL4C) and Club (JKEL-7) etc. shall
continue.

The Maximum Retail Price(MRP) of all types of Liquor


including JK Desi Whisky and Beer shall be fixed by the Excise
Commissioner for the year 2014-15 .

14. ALL LlQllORS TO BE ENA BASED:


IMFL manufactured locally or imported from outside the State
(other than Foreign Liquor bottled in origin/bottled in India or
Malt whisky) shall be ENA based only and use of rectified spirit as
a base in manufacture/sale of Liquor for consumption in civil
market and CSD/PMF shall remain banned.

15. RESTRICTION ON IMPORT OF ECONOMY/CHEAP


BRAND:
There shall be a ban on import of Economy/Cheap brands into
the State.

16. AFFIXATION OF SECURITY HOLOGRAM ON JK DESl


WHISKY & IMFL:
In order to safeguard against spurious, adulterated liquor
as well as smuggled liquor, the manufacturers of JK Desi Whisky
and IMFL as well as Importers(JKEL-lA,JKEL-1B and JKEL-1W) of
IMFL/Win(? etc. shall continue to affix security Hologram
e Department in the manner prescribed.

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17. PENALTIES IN
PROCEDURE:

VIOLATION

OF

HOLOGRAM

The \penalties for violation if any, made by the Licensee i n


use of Hologram will be the same as applicable in the J&K Excise
Act ,Smvt., 1958 and the rules framed thereunder.

18. COST OF EXEMPTION FORMS:


Rot.

kport
L

7 10.00 per form

P 10.00 per form

By order of Government of Jammu and Kashmir.

Principal Secretary to Government


Finance Department
No:- ET/Estt/38/2014
Copy to the:1.
2.

3.
4.

5.
6.
7.
8.
9.
10

11.
12.

13.
14.

15.
16.

Dated:

19 -05-2014

Financial Commissioner, J&K, Revenue.


Financial Commissioner, Industries & Commerce Department.
All Principal Secretaries to the Government.
All commissioners/Secretaries to the Government.
Divisional Commissioner, Jammu/Kashmir.
All Heads of Department.
Excise commissioner, J&K.
Comrnissior~erCommercial Taxes, J&K.
All Deputy Commissioners.
Director Information, J&K.
General Manager, Government Press, Srinagar.
PPS to the Chief Secretary, J&K, Srinagar.
OSDs/Special Assistants of all Hon'ble Ministers/Ministers of State.
Pvt. Secretayf to the Hon'ble Chief Minister.
Pvt e r e t a r y to the Principal Secretary to the Government, Finance
Department
Government order tile/Stock tile/Finance Website/GAD website.

u e c t o r Finance
Finance Department

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