VAT on Sale of Liquor in Wine Shop / Non resturant in Maharahtra

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Malcome Figer (Querist)
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24 January 2025 I know there is 10% VAT on sale of Liquor in restaurant or permit room but what is the Rate of VAT on Sale of Liquor in wine shop?

Is it same as resturant?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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12 August 2025 In Maharashtra, sale of liquor (including wine) is governed by the Maharashtra VAT Act and the Maharashtra Prohibition Act with specific rules.

VAT on Sale of Liquor in Maharashtra:
Sale of liquor in Restaurants / Permit Rooms:
VAT is generally charged at 10% (as you mentioned).

Sale of liquor in Wine Shops (Retail Liquor Shops):
The VAT rate on liquor sold in wine shops (i.e., retail outlets) is higher than restaurants and typically charged at 20% or as specified by the state government notifications.

Key Points:
Maharashtra government usually levies higher VAT on retail sale of liquor compared to licensed restaurant sales.

The exact VAT rate can vary depending on the type of liquor (IMFL, beer, wine) and specific notifications issued from time to time.

Also, note that excise duty is a major component of the price, and VAT is charged on the price including excise duty.

So, VAT on sale of liquor in wine shops is not the same as restaurants — it is usually higher (around 20%).
For exact and updated rates, always check the latest Maharashtra VAT Act notifications or the State Excise Department circulars.

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