The Administration of Union Territory of Ladakh on August 27, 2026, issued the Excise Policy (Adaptation) Notification, 2026-27.
The Administration of the Union Territory of Ladakh has adopted the Excise Policy 2025-26 for the remaining period of FY 2026-27, with specified modifications incorporating provisions of the Excise Policy 2026-27. The adapted policy is effective from August 27, 2026 and will remain in force until March 31, 2027, unless amended, rescinded or modified earlier.
The existing licensing framework, licence categories, eligibility conditions, procedures, regulatory provisions, duties, fees and assessment mechanisms under the 2025-26 policy will continue, subject to the notified modifications. Key changes include mandatory security holograms for IMFL, Beer and RTD beverages, with a processing fee of ₹0.52 per hologram, and revised label approval fees of ₹75,000 per brand for CSD/PMF liquor and ₹25,000 per brand for BIO liquor and BIO wine.
Revised annual licence fees have also been prescribed, including ₹5 lakh for Type-A wholesale licences, ₹2.5–₹4 lakh for hotel liquor licences depending on category/rooms, ₹3 lakh for restaurant/bar licences, ₹2 lakh for club licences, ₹6 lakh for bottling plants, breweries and distilleries, and specified fees for other categories. Existing valid licences will continue subject to statutory and departmental requirements, while actions taken under the earlier 2026-27 policy before this notification will remain valid unless inconsistent with the new provisions.
Compliance Impact: Manufacturers, importers, wholesalers, retailers, hotels, restaurants, clubs, breweries, distilleries and other licence holders in Ladakh should review their applicable licence fees, label approvals, security hologram requirements and other conditions under the adapted policy and update their compliance processes accordingly.
[Notification No. S.O. 256]
