The Excise Department, Government of Punjab on March 30, 2026, issued the Punjab Excise Fiscal (First Amendment) Orders, 2026, further to amend the Punjab Excise Fiscal Orders, 1932.
This shall come into force from April 01, 2026.
The following has been amended:
• In Order 1, a major change is made regarding Punjab Medium Liquor (PML). The earlier provision applicable to “any degree” is modified to exclude 40-degree PML, and a separate taxation regime is introduced for it. Specifically, excise duty of ₹50 per proof litre (PL) is imposed at both the manufacturer level and wholesale level, while no excise duty is charged at the retail level. Further, the duty paid on 40-degree PML cannot be adjusted against license fees, making it a standalone levy.
• Additionally, a new provision introduces an “additional license fee” at the first stage of sale (from manufacturer/importer). This applies across liquor categories such as PML, IMFL, IFL, wine, cider, rum, gin, vodka, RTD, beer, etc. The rates are slab-based—for example, PML is charged ₹22 per PL, while other liquor categories are charged ₹43 to ₹130 per bulk litre (BL), depending on the ex-distillery price (EDP). This additional fee is explicitly excluded from the regular license fee structure, meaning it is an extra fiscal burden.
• Further, in Order 1-D, the entire rate table is substituted, revising fees for different categories of liquor. Key changes include revised rates for IMFL (₹39.6 to ₹55 per PL depending on EDP), imported liquor (₹49.5 per PL), RTD beverages (₹1.37 per BL), wine (₹1.26 per BL), and beer (₹13.75 per BL). These changes rationalize and update the fee structure across product categories.
• Lastly, in Order 1-F, there is a revision in the fee rate, where the earlier rate of ₹1.65 is increased to ₹1.82, indicating a marginal upward revision in the prescribed charges.
[Notification no. - G.S.R.22/P.A.1/1914/Sc.22 and 59/Amd.(33)/2026]
