The Government of Madhya Pradesh on March 31, 2026, issued the notification regarding the Revised Excise Duty Rates on Liquor and Bhang
The following has been stated namely: -
• The Madhya Pradesh Government has notified new excise duty rates under the Madhya Pradesh Excise Act, 1915, effective from April 01, 2026, replacing the 2025 notification.
• Country liquor will attract a duty of ₹385 per proof litre.
• Foreign liquor (spirits) will be taxed on an EDP-based ad-valorem slab system, with duty rates ranging from 370% (lower slabs) to 50% (higher slabs).
• Duty is calculated as cumulative slab-based, i.e., previous slab duty + percentage on incremental EDP value.
• If liquor quantity differs from standard 6.75 proof litres per case, duty is adjusted proportionally.
• Beer (Malt liquor):
o Bottled/canned beer: 130% of Ex-warehouse price
o Draught beer: ₹80 per bulk litre
• Wine:
o General: ₹600 per proof litre
o Locally produced wine (from MP produce): Zero duty
• Low alcoholic beverages (RTD) up to 10% alcohol: ₹750 per proof litre (subject to minimum pricing conditions).
• Defence supplies get concessional duty: 30% (rum) and 45% (other liquors) of civilian rates.
• Bhang duty: ₹200/kg (retail) and ₹300/kg (manufacturers).
The notification shall be effective from April 01, 2026.
[Notification No. EXC/14/0001/2026-Sec-2-05(CT) (3)]
