The Government of Madhya Pradesh on March 31, 2026, revised Duty Rates for Foreign Liquor (FY 2026–27).
The State Government, under Section 25 of the Madhya Pradesh Excise Act, 1915, has issued a fresh notification superseding the earlier notification dated May 15, 2025. The new rates of excise duty on specified excisable articles will come into effect from April 1, 2026.
For the financial year 2026–27, excise duty on foreign liquor will be levied on an EDP-based ad valorem system. Under this mechanism, duty is calculated as a percentage of the declared Ex-Distillery Price (EDP), categorized into prescribed price slabs.
The duty structure follows a progressive slab system, where the total duty payable is the sum of (i) the maximum duty applicable to the previous slab, and (ii) the applicable percentage on the incremental EDP over that slab. This ensures a graded increase in duty with higher-priced liquor.
[Notification No. EXC/14/0001/2026-Sec-2-05(CT) (3)]
