Maharashtra beer excise and licences, as of October 2026

Three rates, one schedule

Maharashtra splits beer by strength and by where it is made. The State Excise duty schedule sets these rates for beer made in the state for civilian sale:

• Mild beer (less than 5% ABV): 175% of declared manufacturing cost or ₹42 per bulk litre, whichever is higher.
• Fermented or strong beer (more than 5% ABV): 235% of declared manufacturing cost or ₹80 per bulk litre, whichever is higher.
• Craft beer from a micro-brewery or restaurant-brewery: a flat ₹60 per bulk litre, set by a notification of February 2024.

A transport fee of ₹0.25 per bulk litre and label registration fees per brand and pack sit on top. The mild and strong rates have not moved since the 2017 revision. The State Excise duty and MRP formulae are the document to keep open.

The 2025 hike skipped beer

In June 2025 the state raised duty on Indian-made foreign liquor from three times to four and a half times manufacturing cost. Country liquor went up too. Beer and wine were left out, and the notification that took effect on 25 June 2025 said beer prices stay unchanged.

The result is that beer is cheaper relative to spirits in Maharashtra than it has been for years. For a craft brewer that is a tailwind at the bar counter, where a customer choosing between a whisky peg and a pint now sees a wider gap. We have seen one price site claim a small beer increase in December 2025, but we found no notification behind it, so treat it as unconfirmed.

Why duty follows your cost, not your volume

Because duty is a multiple of declared manufacturing cost, a beer that costs more to make pays more duty per litre. The floor only bites when that cost is very low. Work it through per bulk litre:

• Declared cost ₹40: mild pays ₹70, strong pays ₹94.
• Declared cost ₹60: mild pays ₹105, strong pays ₹141.
• Declared cost ₹100: mild pays ₹175, strong pays ₹235.

Above a declared cost of about ₹34 a litre, strong beer pays roughly 1.34 times what mild beer pays. So a hop-heavy IPA with imported hops gets taxed twice over: once on its higher strength band and again on its higher cost. What counts inside declared cost, including any tolling fee on a contract-brewed beer, is worth settling with the excise office in writing before you set a price.

The 5% line is a pricing decision

The schedule defines mild as less than 5% and strong as more than 5%. A beer declared at exactly 5.0% sits on the boundary, and you should expect it to be banded as strong. Declaring a wheat beer or a pale lager at 4.8 to 4.9% moves it from 235% to 175% of cost.

That only works if the beer in the keg matches the label. Hold the brewhouse to it: a wheat that finishes a point lower than planned can push ABV over the line. Measure original and final gravity on every batch (here is how to calculate ABV) and keep the record, because the declared strength is what the excise inspector will check.

Which licence fits which model

The licence shapes both what you can sell and which rate you pay.

• Commercial brewery (Form BRL): full manufacture and packaging in bond. Kegs, cans and bottles go to an FL-1 wholesaler and on to shops and bars. Duty at the mild or strong rate.
• Contract brewing: the host plant holds the BRL. The brand owner signs a tie-up the Commissioner of State Excise approves, then registers labels under the host's licence. Same duty as a commercial brewery.
• Micro-brewery or restaurant-brewery: the February 2024 amendment to the beer and wine rules caps both at 15 lakh litres a year of craft beer, up to 8% ABV. A restaurant-brewery sells on its own premises. Both may issue craft beer in kegs, cans, bottles or growlers directly to holders of retail licences. Duty is the flat ₹60 per litre.

For a strong IPA at a declared cost of ₹60, the microbrewery route pays ₹60 a litre against ₹141 through a commercial or contract plant. So the licence class of the plant brewing your beer can matter more than the recipe. Our brewpub versus microbrewery guide covers the operating side. On the retail side, new FL-II liquor shop licences remain frozen, while beer-only FL-BR-II shops are still open to new applicants.

What to check before you price

Every movement out of a brewery needs a transport pass on the state SCM portal, and duty is paid through GRAS before the beer leaves bond. Duty paid before removal means it is cash out before any bar pays you, so it belongs in working capital, not just in the cost card.

Rates and procedures change, sometimes mid-year. Before you lock a price list, get the current rate for your category in writing from the excise office, confirm how declared cost is built for your SKU and check any notification issued after this guide. For the full licence path, read our guide to getting a microbrewery licence in India, and work with a licensing adviser. Comparing states? See our craft beer rules by state. This guide is a working summary, not legal advice.