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Liquor is not taxed under one uniform national rate in India. Alcoholic liquor for human consumption is outside GST, so states and Union Territories apply their own excise duties, VAT or sales tax, licence fees and other charges.<\/p>\n
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Depending on the state, the final price of liquor can include:<\/p>\n
This is why there is usually no single accurate liquor tax percentage for an entire state<\/strong>. The applicable burden can change by liquor category, alcohol strength, bottle size, declared price, origin and current state excise policy.<\/p>\n For the GST position, see Section 9 of the Central Goods and Services Tax Act<\/a>, which excludes alcoholic liquor for human consumption from CGST.<\/p>\n [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1791180000002{background-color:#4c3cce !important;}”][vc_column] The table below shows the applicable tax or excise structure for major states based on currently available government notifications and excise policies. Where a state uses multiple slabs, the main rates are shown instead of presenting a misleading single percentage.<\/p>\n <\/p>\n Important:<\/strong> Liquor tax should not be interpreted as one percentage added to the retail price. Depending on the state, the final MRP can include excise duty, VAT or sales tax, special\/additional duty, import fees, licence fees, wholesale margins and retail margins.<\/p>\n Rates may also differ for country liquor, IMFL, beer, wine and imported liquor<\/strong>. Businesses should therefore check the latest excise notification for the exact product before calculating tax or fixing prices.<\/p>\n Last reviewed: October 2026.<\/strong>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column] [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1791180000004{background-color:#f1f0fc !important;}”][vc_column] However, this does not mean every transaction connected with a liquor business is outside GST. Taxable goods and services used by the business\u2014such as certain packaging, equipment, software or professional services\u2014can still fall under GST according to their normal rules.<\/p>\n Businesses should also distinguish liquor from general non-GST supplies<\/a>; \u201coutside GST\u201d is not the same as applying a 0% GST rate.<\/p>\n [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column] For example, Haryana publishes its current excise policy and updates<\/a> through the state Excise and Taxation Department.<\/p>\n [\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row full_width=”stretch_row” css=”.vc_custom_1791180000005{background-color:#f1f0fc !important;}”][vc_column]<\/span>\n\t\t\t\tLiquor Tax by State in India: 2026 Overview\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text css=”.vc_custom_1791185393725{padding-top: 16px !important;padding-right: 36px !important;padding-bottom: 16px !important;padding-left: 36px !important;background-color: #ffffff !important;border-radius: 1px !important;}”]There is no uniform liquor tax rate across India. Alcoholic liquor for human consumption is outside GST, so individual states and Union Territories levy excise duty, VAT or sales tax and other state-specific charges.<\/p>\n
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\n \nState \/ UT<\/th>\n Current Liquor Tax \/ Excise Rate<\/th>\n How the Rate Works<\/th>\n<\/tr>\n<\/thead>\n \n Maharashtra<\/strong><\/td>\n IMFL: 300%\u2013450% of manufacturing cost; VAT generally 40%<\/strong><\/td>\n For IMFL with manufacturing cost up to \u20b9260 per bulk litre, excise duty is 450% of manufacturing cost or \u20b9750 per proof litre, whichever is higher. Above \u20b9260, duty is 300% of manufacturing cost. Mild beer carries 175% of manufacturing cost or \u20b942 per bulk litre, whichever is higher; stronger beer carries 235% or \u20b980 per bulk litre.<\/td>\n<\/tr>\n \n Rajasthan<\/strong><\/td>\n IMFL: \u20b9310\/LPL + 75% of EDP or \u20b9370\/LPL + 75% of EDP<\/strong><\/td>\n For IMFL with EDP up to \u20b91,000, excise duty is \u20b9310 per London Proof Litre plus 75% of EDP. Above \u20b91,000 EDP, it is \u20b9370\/LPL plus 75% of EDP. Mild beer is taxed at 185% of EBP and strong beer at 200% of EBP.<\/td>\n<\/tr>\n \n Delhi<\/strong><\/td>\n Country liquor: Excise 245% of WAP + VAT 25%<\/strong><\/td>\n The official Delhi price structure for country liquor applies excise duty at 245% of wholesale acquisition price and VAT at 25% on the prescribed taxable components. Other liquor categories use separate excise slabs.<\/td>\n<\/tr>\n \n Kerala<\/strong><\/td>\n Beer: 112%; Wine: 82%; imported wine: 37%; imported foreign liquor other than wine: 115%<\/strong><\/td>\n Kerala applies different sales-tax rates depending on the category of foreign liquor. The rate is therefore not uniform across beer, wine and spirits.<\/td>\n<\/tr>\n \n West Bengal<\/strong><\/td>\n Beer: 65% ad valorem component; Wine: 50%; Foreign Liquor: slab-based<\/strong><\/td>\n West Bengal uses category and MRP-based duty formulas. Foreign liquor duty varies with the MRP slab; beer, wine and country spirit use separate duty multipliers and ad valorem rates.<\/td>\n<\/tr>\n \n Haryana<\/strong><\/td>\n Category and proof\/EDP-based \u2014 no single flat rate<\/strong><\/td>\n Haryana’s Excise Policy 2025\u201327 sets separate excise duty, EDP, licence fee and other charges for country liquor, IMFL, beer and wine.<\/td>\n<\/tr>\n \n Telangana<\/strong><\/td>\n 10% shop turnover tax after prescribed benchmark, inclusive of VAT<\/strong><\/td>\n Telangana’s liquor retail framework applies a 10% shop turnover tax, inclusive of VAT, after the prescribed turnover benchmark. Retail margins and licence-related charges are regulated separately.<\/td>\n<\/tr>\n \n Uttarakhand<\/strong><\/td>\n Category and price-based rates under Excise Policy 2025\u201328<\/strong><\/td>\n Uttarakhand’s current policy covers 2025\u201326, 2026\u201327 and 2027\u201328. Excise duty varies by liquor category, price and licence type rather than one statewide percentage.<\/td>\n<\/tr>\n \n Odisha<\/strong><\/td>\n Category-specific excise duty and margins<\/strong><\/td>\n Odisha publishes a detailed excise fee, duty and margin structure. IMFL, beer, wine, country liquor and imported liquor are subject to different rates and pricing formulas.<\/td>\n<\/tr>\n \n Punjab<\/strong><\/td>\n Category-specific excise duty under Excise Policy 2026\u201327<\/strong><\/td>\n Punjab uses separate duties, licence fees and levies for IMFL, beer, country liquor and imported liquor. There is no single percentage applicable to all liquor.<\/td>\n<\/tr>\n \n Uttar Pradesh<\/strong><\/td>\n Category and MRP\/EDP-based excise structure<\/strong><\/td>\n Uttar Pradesh applies different excise and consideration fees to country liquor, IMFL, beer, wine and premium liquor. Rates vary by product category and price slab.<\/td>\n<\/tr>\n \n Karnataka<\/strong><\/td>\n Strength\/category-based excise structure<\/strong><\/td>\n Karnataka applies state excise based on the liquor category, alcohol strength and applicable price or duty schedule. A single statewide percentage does not accurately represent the tax charged on every product.<\/td>\n<\/tr>\n \n Andhra Pradesh<\/strong><\/td>\n Category and price-based state excise duty<\/strong><\/td>\n Excise duty and other charges vary across IMFL, beer, wine and other categories under Andhra Pradesh excise notifications.<\/td>\n<\/tr>\n \n Tamil Nadu<\/strong><\/td>\n State excise + VAT; category-specific<\/strong><\/td>\n Liquor is distributed predominantly through the state-controlled TASMAC system. Excise duty and VAT vary by liquor category and approved retail price rather than one universal rate.<\/td>\n<\/tr>\n \n Madhya Pradesh<\/strong><\/td>\n Category and price-based excise duty<\/strong><\/td>\n Different excise schedules apply to country liquor, IMFL, beer, wine and imported liquor under the state’s annual excise policy.<\/td>\n<\/tr>\n \n Chhattisgarh<\/strong><\/td>\n Category-specific excise and state-controlled pricing<\/strong><\/td>\n Excise duty and margins differ across liquor categories under the state-controlled distribution and pricing framework.<\/td>\n<\/tr>\n \n Assam<\/strong><\/td>\n Category-specific excise duty plus applicable state taxes<\/strong><\/td>\n IMFL, beer, country spirit and imported products carry different duties and fees under Assam’s excise rules.<\/td>\n<\/tr>\n \n Goa<\/strong><\/td>\n Category\/strength-based excise duty<\/strong><\/td>\n Goa applies separate excise duty schedules to beer, wine, IMFL, country liquor and imported products, with additional label, permit and licence fees where applicable.<\/td>\n<\/tr>\n \n Jharkhand<\/strong><\/td>\n Category-specific excise duty<\/strong><\/td>\n The applicable duty depends on whether the product is country liquor, IMFL, beer, wine or imported liquor and on the current state excise policy.<\/td>\n<\/tr>\n \n Himachal Pradesh<\/strong><\/td>\n Category and price-based excise duty<\/strong><\/td>\n Different excise rates and licence fees apply to country liquor, IMFL, beer, wine and imported alcoholic beverages.<\/td>\n<\/tr>\n \n Bihar<\/strong><\/td>\n Prohibition \u2014 normal retail liquor tax not applicable<\/strong><\/td>\n Manufacture, sale and consumption of alcoholic liquor are generally prohibited under Bihar’s prohibition framework, subject to statutory exceptions.<\/td>\n<\/tr>\n \n Gujarat<\/strong><\/td>\n Prohibition \u2014 permit-based exceptions<\/strong><\/td>\n Gujarat follows prohibition. Liquor is available only under specific permit and regulatory exceptions rather than through normal open-market retail taxation.<\/td>\n<\/tr>\n \n Nagaland<\/strong><\/td>\n Prohibition framework<\/strong><\/td>\n Nagaland operates under a prohibition regime, so a normal statewide retail liquor tax percentage is not applicable.<\/td>\n<\/tr>\n \n Lakshadweep<\/strong><\/td>\n Restricted availability<\/strong><\/td>\n Sale and consumption of alcohol are heavily restricted and do not operate under a normal open retail liquor-tax system.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <\/span>\n\t\t\t\tWhy Liquor Tax Rates Differ Between States\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]Two states can tax the same bottle very differently because they may use different tax bases and distribution systems.<\/p>\n
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<\/span>\n\t\t\t\tDoes GST Apply to Alcohol?\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]No GST is charged on alcoholic liquor for human consumption.<\/strong> That supply is specifically excluded from the GST levy.<\/p>\n
<\/span>\n\t\t\t\tHow to Check the Correct Liquor Tax for a Product\t\t\t<\/span><\/h2>\n\t\t\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]For an actual tax calculation, do not start with a generic state percentage. Check these details first:<\/p>\n
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