Vijayawada: Andhra Pradesh government has rationalised rates of value added tax, special margin and additional excise duty / additional countervailing duty levied on liquor for human consumption with effect from December 19. The move is to wean away poor from consuming illicitly distilled liquor and curb cross-border smuggling.
For this purpose, the state government has issued GO Ms. No. 363 on Saturday. As per the GO, government is rationalising rates of additional excise duty / additional countervailing duty on the landed cost of Indian Made Foreign Liquor, beer, wine and ready to drink varieties manufactured or produced in the state. It is also rationalising additional countervailing duty levied on landed cost of IMFL, beer, wine and ready to drink varieties manufactured or produced elsewhere in India and imported into the state under permit.
Rationalisation of VAT rates, special margin and additional excise duty will keep MRPs of liquor a little bit higher than those prevailing in neighbouring states. Therefore, it will not run contrary to AP government’s objectives of reducing consumption levels of alcohol in the state and improving standards of living, especially poorer sections among people.
IMFL
Basic price per case VAT% AED / ACD% Special Margin%
- Up to ₹ 400 50 36 90
- Above ₹ 400 up to ₹ 1,029 10 10 110
- Above ₹ 1,029 up to ₹ 1,562 10 10 130
- Above ₹ 1,562 up to ₹ 1,657 10 10 120
- Above ₹ 1,657 up to ₹ 1,830 10 10 110
- Above ₹ 1,830 up to ₹ 2,500 10 31 130
- Above ₹ 2,500 up to ₹ 3,500 10 31 105
- Above ₹ 3,500 up to ₹ 5,000 10 31 90
- Above ₹ 5,000 10 31 85
Beer
- ₹ 200 and below 40 0 100
- Above ₹ 200 40 0 115
Wine
All Ranges 35 36 65
RTD
All Ranges 10 36 100
