GOVT OF ASSAM

STATE LEVIES AND TAXES

Govt of Assam Taxes and Levies not subsumed under GST

Excise Duties/Levies collected on different excisable goods under ASSAM EXCISE ACT 2000

Sl no

Categories covered

Calculation mechanism

Remark

1

Excise duty as Advalorem levy

India Made Spirit- Cheap Brand-Containing alcohol 50° UP

0.62 times of the assessed value ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs. 24 per bottle of 750 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

2

India Made Spirit- General Brand- For MRP i) Rs. 0-196.00 for 750 ml ii) Rs 0-98.00 for 375 ml iii)Rs. 0-50.00 for 180 ml.

1.03 times of the assessed value ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.68 per bottle of
750 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

3

India Made Spirit- Regular Brand- For MRP i) Rs. 196.00 to Rs. 231.00 for 750 ml. ii)Rs. 98.00 to Rs. 116.00 for 375 ml. iii)More than Rs. 50.00 less than Rs. 6 1.00 for 180 ml.

0.99 times of the assessed value ascertained by applying an abatement of 65 % on the declared MRP subject to a
minimum of Rs.80 per bottle of
750 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

4

India Made Spirit- Luxury Brand- For MRP i) Rs. 231.00 to Rs. 316.00 for 750 ml. ii)Rs. 116 .00 to Rs. 161.00 for 375 ml. iii)Rs. 61.00 to Rs. 81.00 for 180 ml.

0.84 times of the assessed value ascertained by applying an abatement of 65% on the
declare d MRP subject to a minimum of Rs.90 per bottle of
750 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

5

India Made Spirit- Premium Brand- For MRP i) Rs. 316.00 to Rs. 1001.00 for 750 ml. ii)Rs. 161.00 to Rs. 501.00 for 375 ml. iii)Rs. 81.00 to Rs. 251.00 for 180 ml.

0.61 times of the assessed value
ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.141.50 per bottle of 750 ml or equivalent quantity .

Vide letter no. III-83/2017-18/80

6

India Made Spirit- Classic Premium- For MRP i) Rs. 1001.00 for 750 ml. ii)Rs. 501.00 for 375 ml. iii)Rs. 251.00 for 180 ml.

0.40 times of the assessed value ascertained by applying an abatement of 65% on the
declared MRP subject to a
minimum of Rs.300 per bottle of 750 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

7

Ready to Drink Alcoholic
Beverages.

0.40 times of the assessed value
ascertained by applying an
abatement of 65% on the
declared MRP subject to a
minimum of Rs.10.60 per bottle
of 275 ml or equivalent quantity.

Vide letter no. III-83/2017-18/80

8

BEER including draught
Beer: (a) Containing alcohol upto 5% v/v

0.57 times of the assessed value ascertained by applying an abatement of 65% on the declared MRP. The Ad-valorem levy on draught beer shall be charged on the basis of its daily installed capacity @ Rs.32 per BL.

Vide letter no. III-83/2017-18/80

9

BEER including draught
Beer: (b) Containing alcohol above
5% cost price range from 0 to above per case of 12 bottles of 650 ml size or equivalent quantity or 7.8 BL.

0.82 times of the assessed value
ascertained by applying an
abatement of 65% on the declared MRP.

Vide letter no. III-83/2017-18/80

10

Wines

0.13 times of the assessed value ascertained by applying an abatement of 65% on the declared MRP subject to a minimum of Rs.34.70 per bottle of 750 ml or equivalent quantity

Vide letter no. III-83/2017-18/80

11

Country Spirit containing alcoholic strength at 60° under proof for a quantity of 600 ml or equivalent quantity

0.7 times of the assessed value
ascertained by applying an abatement of 65% on the declared MRP.

Vide letter no. III-83/2017-18/80

12

Import fee

Import fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities .

Rs. 200.00 per case.

Vide letter no. III-83/2017-18/80

13

Import fee on BEER
containing 12 bottles of 650 ml size or equivalent quantities.

Rs. 120.00 per case

Vide letter no. III-83/2017-18/80

14

Import permit fee

Import Permit fee on ENA procured from outside the state for manufacture of IMFL/Country Spirit.

Rs. 10.00 per BL

Vide letter no. III-83/2017-18/80

15

Import permit fee on all
excisable substances for manufacture of IMFL

Rs. 1.00 per BL

Vide letter no. III-83/2017-18/80

16

Import permit fee on
Rectified Spirit for purposes other than manufacture of IMFL and Country Spirit

Rs. 10.00 per BL

Vide letter no. III-83/2017-18/80

17

Transport fee

Transport fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities.

Rs. 100.00 per case

Vide letter no. III-83/2017-18/80

18

Transport fee on BEER containing 12 bottles of 650 ml size or equivalent quantities.

Rs. 20.00 per case

Vide letter no. III-83/2017-18/80

19

Transport permit fee

Transport permit fee on Rectified Spirit for purposes other than manufacture of IMFL and Countrv Spirit

Rs. 2.00 per BL

Vide letter no. III-83/2017-18/80

20

Transport Permit fee on ENA
procured from within the state for manufacture of IMFL/Country Spirit

Rs. 2.00 per BL

Vide letter no. III-83/2017-18/80

21

Export fee

Export fee on IMFL containing 12 bottles of 750 ml size or equivalent quantities.

Rs. 5.00 per case

Vide letter no. III-83/2017-18/80

22

Export fee on BEER
containing 12 bottles of 650 ml size or equivalent quantities.

Rs. 2.00 per case

Vide letter no. III-83/2017-18/80

23

Export permit fee

Export permit fee on Rectified
Spirit for purposes other than manufacture of IMFL and Country Spirit

Rs. 0.05 per BL

Vide letter no. III-83/2017-18/80

24

Export permit fee on ENA for
manufacture of IMFL/Country Spirit

Rs. 0.05 per BL

Vide letter no. III-83/2017-18/80

Export permit fee on all
excisable substances for manufacture of IMFL

Rs. 1.00 per BL

Vide letter no. III-83/2017-18/80