The Finance (Excise) Department, Rajasthan on April 01, 2026, issued the Amendment Notification on IMFL, Defence Supply & Country Liquor
The following has been stated namely: -
• The Rajasthan Government amended the excise duty structure under Section 28 of the Rajasthan Excise Act, 1950 with immediate effect by modifying the March 31, 1997 notification.
• Revised excise duty on Indian Made Foreign Liquor (IMFL) / Spirit / Bottled in India (BII) / RTD is now:
o Up to ₹1000 per carton: ₹310 per LPL + 80% of ex-distillery price
o ₹1000–₹2500: ₹370 per LPL + 80% of ex-distillery price
o Above ₹2500: ₹385 per LPL + 80% of ex-distillery price
• A new category was inserted for IMFL (except Indian Made Rum) supplied to Defence Services, Ex-military personnel, BSF, and CAPF stationed in Rajasthan.
• For defence and security personnel supplies, concessional excise duty applies:
o Up to ₹1000: ₹310 per LPL + 70% ad valorem ex-distillery price
o ₹1000–₹2500: ₹370 per LPL + 70% ad valorem ex-distillery price
o Above ₹2500: ₹385 per LPL + 70% ad valorem ex-distillery price
• Excise duty on country liquor and Rajasthan Made Liquor (RML) was revised on wholesale issue price basis:
o 60 V.P. country liquor: 120%
o 50 V.P. country liquor: 156%
o 40 V.P. country liquor: 170%
o Kesar Kasturi (5 V.P.): 55%
o Rajasthan Made Liquor (RML): 190%
[Notification No. F.4(I)FDIEX/2026 Part-I]
