Excise & Taxation Department, Chandigarh issued the excise policy of U.T. Chandigarh for the year 2026-27

May 25, 2026 | by TeamLease RegTech Legal Research Team

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Industry Specific ComplianceThe Excise & Taxation Department, Chandigarh on March 10, 2026, issued the excise policy of U.T. Chandigarh for the year 2026-27

The Excise Policy 2026–27 for U.T. Chandigarh (effective April 1, 2026 to March 31, 2027) has been approved with the objective of balancing public health concerns, consumer choice, and revenue generation. The policy emphasizes regulation of alcohol consumption through controlled availability, promotion of lower-alcohol beverages, minimum pricing, and rationalized taxation, while ensuring a level playing field for industry stakeholders.

Key provisions include fixation of ex-distillery prices for country liquor, mandatory quality standards (including FSSAI compliance and use of pucca glass bottles for higher proof liquor), and requirement of pilfer-proof packaging. Distilleries and bottling plants must declare willingness and pricing in advance to supply retailers, with both basic and additional quotas being open and based on retailer preference.

The policy introduces structured rules for brand approval and pricing, including label registration fees, auto-approval for unchanged labels, and controlled increases (up to 2%) in ex-distillery/brewery prices for Indian liquor categories, subject to conditions. Minimum retail sale price (MRP) must be clearly displayed, though no maximum price is fixed. Strict provisions are laid down for wholesale licensing (L-1, L-13, L-1F, etc.), bonded warehouses, import/export permits, and compliance reporting through an online portal.

Additionally, the policy enforces regulatory compliance (fire safety, building norms), cleanliness under Swachh Bharat norms, and transparency in pricing. It also specifies eligibility criteria for departmental store licenses (L-10B) and mandates detailed reporting and monitoring mechanisms for movement and storage of liquor, with penalties for violations.

[Notification No. Excise Policy 2026–27, U.T. Chandigarh]


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