GUWAHATI: The Assam government has hiked the rates of excise duty for certain categories of alcohol. As per the notification issued in the Assam Gazette on December 3, amendments have been made to the Assam Excise Rules, 2016. The new prices will come into effect from December 10, 2021.
As per the new excise duty levied, there is a 15 percent increase of tax in regular alcohol brands with MRP up to Rs 270 including Whisky, Brandy, Gin, etc. For Luxury brands selling at Rs 271 to Rs 400, and Rum selling at Rs 301 to Rs 400, a 15 percent increase in excise duty has been levied. A 15 percent increase is also levied on Premium brands selling between Rs 601 to Rs 1000.
For Classic premium alcohol brands up to MRP Rs 2000, the excise duty will remain the same, but for brands selling above Rs 2000, there will be an enhancement of 7.5 percent.
No changes have been made for beer, cheap brands, ready-to-drink and wine to protect the local industries.
Furthermore, a new category of alcohol has been made, namely Elegant, between the Luxury and Premium categories, with MRP ranging between Rs 401 to Rs 600.
The rate of alcohol in Assam has remained unrevised since 2015, except for a short period from May 2020 to February 2021 due to the COVID-19 pandemic. With the amendments, the Government hopes for the growth of the revenue earning and an up gradation in customer preference.
