As per Sub Section (5) of Section 3 under the Second Schedule of the Tamil Nadu VAT Act, 2006, the tax levied on Alcoholic Liquor for human consumption is as given below:
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Sl.No |
Description of Goods |
Point of Levy |
Rate of Tax |
Commodity Code |
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1 |
Alcoholic liquors of all kinds for human consumption which are purchased/ procured / brought from outside the state other than foreign liquors falling under item 3. |
At the point of first sale in State. |
58%
|
401
|
|
At Second point of sale in State. |
14.5% |
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2. |
(i) Alcoholic liquors of all kinds for human consumption other than liquors falling against Serial Number 1 and 3 (Purchase / procured / brought within the State) |
At the point of first sale in the State |
58% |
402
|
|
(ii) Alcoholic liquors of all kinds for human consumption, other than Beer, Wine, Draught Beer and liquors falling against Serial Number 7 and 13 |
At the Second point of sale in the State |
220% |
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(iii) Beer |
At the Second point of sale in the State |
260% |
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(iv) Wine |
At the Second point of sale in the State |
250% |
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(v) Draught Beer |
At the Second point of sale in the State |
270% |
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(vi) Alcoholic liquors of all kinds for human consumption, other than liquors falling against Serial Number 1 and 13 |
At the Third point of sale in the State |
14.5% |
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3. |
Foreign liquors, that is to say, wines, spirits and beers imported into India from foreign countries and dealt with under the Customs Tariff Act, 1975 (Central Act 51 of 1975) or under any other law for the time being in force relating to the duties of customs on goods imported into India. |
At the point of first sale in State.
|
58% |
403
|
|
At the Second point of sale in the State |
14.5% |
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FL2 & FL3 Licensees have to pay VAT 14.5% Commercial Taxes and Registration (B1) Department dated 27.03.2012 & 30.07.2018. At the Second Point of sale in the State on the sale of liquors brought from outside the State. At the Third Point of sale in the State on sale of liquors purchased within the State. |
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Additional Tax: G.O. (Ms).No.22 Commercial Taxes and Registration (B1) Department, dated 30.03.2017. 2% Additional Tax payable on Taxable Turnover of sale of Alcoholic Liquors of all kinds for Human Consumption at the Second Point of sale in the State with effect from 01.04.2016. |
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RATES OF EXCISE DUTY, LICENCE FEE AND SPECIAL FEE
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I |
EXCISE DUTY–To be remitted by Manufactures – before taking indents every day – vide G.O.(Ms).No.29 H, P & E III Dept dated 13.10.2017 and G.O. (Ms).No.33 H,P&E III Dept. dated 08.11.2017. |
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RANGE |
RATE PER P.L |
MRP PER BOTTLE Rs. |
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IMFS |
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ORDINARY |
Rs.140.00 per P.L. |
100/- |
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MEDIUM |
Rs.155.00 per P.L. |
110/- |
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PREMIUM
BASIC PRICE FROM Rs. 754.00 to Rs.2253.00.
BASIC PRICE FROM RS. 2254.00 AND ABOVE |
Rs.180.00 per P.L.
Rs.210.00 per P.L. |
From 120/- to 210/-
240/260/280/370/390 |
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|
G.O.(Ms).No.15 H, P&E III Dept dated.20.08.2014 |
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BEER |
Rs.10.00 per B.L. |
From 110/- to 140/- |
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G.O.(Ms).No.16 H, P&E III Dept dated.20.08.2014 |
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WINE |
Rs.7.00 per B.L. |
70 and 100 |
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II |
Annual Privilege Fee for Retail Shops - Amended vide G.O. (Ms) No.19, H, P & E (VI) Dept. dated 29.03.2013 as follows: 1) Annual privilege fee – Rs.1,00,000 per annum 2) Licence Fee - Rs.1,000 per annum 3) Application Fee - Rs.100 |
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III |
Wholesaler License Fee - Rs.4,00,000 Branch Depot License Fee - Rs.4,300 (@ Rs. 100 per depot for the remaining 42 depots) Application fee - Rs.200 |
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IV |
SPECIAL FEE (In respect of import from other States and other Countries) – Special Fee revised vide G.O.(Ms).No.17 H, P&E III Dept dt. 20.08.2014 |
Earlier Special Fee was remitted by TASMAC at the time of applying for import permits. The Government vide G.O.(Ms) No. 17 P&E VIII dept dated 29.03.2013 have issued orders to remit the special fee by the import suppliers of TASMAC instead of remittance by TASMAC. |
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ORDINARY (Upto Rs.478/- per case) |
Rs.223.22 per Proof Litre |
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MEDIUM (Rs.479/- to Rs.547/- per case) |
Rs.270.91 per Proof Litre |
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PREMIUM (Rs.548/- to Rs.1,643/- per case) |
Rs.327.76 per Proof Litre |
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SUPER PREMIUM (Rs.1,644/- to Rs.3,923/- per case) |
Rs.370.26 per Proof Litre |
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PREMIUM DELUXE (Rs.3,924/- and above per case) |
Rs.417.68 per Proof Litre |
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WINE |
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ORDINARY (Upto Rs.750/- per case) |
Rs.308.69 per Proof Litre |
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MEDIUM (Rs.751/- to Rs.1,500/- per case) |
Rs.389.89 per Proof Litre |
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PREMIUM (Rs.1,501/- and above per case) |
Rs.450.00 per Proof Litre |
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BEER |
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ORDINARY (Upto Rs.305/- per case) |
Rs.21.32 per Bulk Litre |
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PREMIUM (Rs.306/- and above per case) |
Rs.29.89 per Bulk Litre |
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