Excise on production of beer

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A LLP has set-up a small brewery just around Mumbai in Maharashtra. It also has a restaurant just beside the brewery. It serves the beer (along with food) in the restaurant. Is excise applicable?

What if it also sells a small quantity of beer in the local market? Is excise then applicable?

Replies (7)

In your case, the beer which is being manufactured is marketable. Thus it is liable for excise duty on removal.

 

 

 

 

Regards,

Devendra Kulkarni

Thanks! Whether state excise or central excise? Will it be on total production or only which is sold in the market and not served in the restaurant?

I am not sure about the Excise whether it is state or central. But it will be levied on total production whether sold in market or in the restaurant. 

Any idea at what rate Excise will be charged?

You will have to check the Central Excise Tariff Act for that.

 

alcohalic goods are subject to state excise, get in touch with state excise, as the rates are diff based on unit quantity/ price and % of alchohal contained. 

Please consult with your state excise range office for state excise duty. Nothing to do with Central Excise.


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