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Taxation Chhattisgarh Ministry of Finance Chhattisgarh Excise Act, 1915

Amendment in Chhattisgarh Native Spirit Rules, 1995

12-Feb-2024 | F 10-8/2024/W.K.( Now.) /5(29)

The Ministry of Commercial Taxes (Excise) Department has issued a Notification regarding the Amendment in Chhattisgarh Native Spirit Rules, 1995, effective from 12th February 2024.

The key highlights of the amendments are as follows:

1. Manufacturing Warehouse Definition: The definition of a manufacturing warehouse now includes the country liquor bottling room located at the distillery premises operated/established in the state, as well as the bottling rooms located at the country liquor bottling premises and the foreign liquor bottling premises. Additionally, it includes the bonded liquor warehouse located in a separate hall or in several halls where refined spirit for the manufacture of country liquor is obtained, stored, blended at issue strength/reduced strength, bottled, sealed, and packed in master cartons for release to storage warehouses for supply to retail licensees.

2. Manufacturing and Bottling of Country Spirit: Licensees of any distillery/country liquor bottling unit/foreign liquor bottling unit operated/established in the state are required to pay annual license fees fixed by the State Government. Once paid, the Excise Commissioner may grant a license in CS 1-B for the manufacturing and bottling of country liquor for supply to the state's storage warehouses.

3. Rule 3-BB regarding the Manufacturing and Special Bottling License of Country Liquor has been substituted.

For detailed information, please refer to the attached document.

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