The Government of Chhattisgarh on February 05, 2026, issued amendments in the Chhattisgarh Country Spirit Rules, 1995.
The following amendments have been stated:
• After rule 10-B, a new rule 10-C shall be inserted, namely:—
"10-C Losses due to storage of country liquor in storage warehouse. No wastage exemption is admissible to the C.S. 1 and C.S. (B) licensees of any country liquor on storage of bottled country liquor in the storage warehouse. In case of any shortage found during verification, in addition to any other penalty leviable under Rule 12, an amount equivalent to the duty amount payable at that time on the quantity found short shall be recoverable from the C.S. 1 and C.S. 1 (B) licensees of the concerned country liquor."
This notification shall be deemed to have come into force with effect from April 01, 2024.
[File No. RULE/296/2025-EXCISE/296/2025-EXCISE (09)]
