The Finance Department of the Union Territory of Ladakh, on June 01, 2026, has notified the Excise Policy 2026–27, which will come into force from July 01, 2026, and remain effective until June 30, 2027. The policy aims to curb drug abuse, promote responsible consumption of low-alcohol beverages, enhance social awareness regarding the harmful effects of alcohol, facilitate tourism, generate employment, and optimize excise revenue through transparent and accountable systems.
Key provisions include the introduction of various wholesale, retail, hospitality, manufacturing, and special liquor licences, with retail liquor vends (LAEL-2) to be allotted through a transparent e-auction process. The policy also provides for the regulated expansion of liquor outlets, issuance of microbrewery licences, digitization of excise administration, and stricter compliance measures to curb bootlegging and illicit liquor trade.
The policy prescribes licence fees, excise duties, assessment duties, bottling fees, label registration charges, and penalties for violations such as overcharging above the notified MRP, non-compliance with cleanliness requirements, and failure to provide digital payment facilities. It further mandates the use of security holograms on liquor products, prohibits the sale of liquor in plastic bottles, requires health warning displays at licensed premises, and allows individuals to carry up to two litres of liquor into Ladakh without payment of duty, subject to proper invoices. Tax, duty, and fee rates notified under the policy will become effective from 1 July 2026, while procedural provisions have come into force immediately.
[F. No. M/380/2023]
