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Taxation Andhra Pradesh Ministry of Finance Andhra Pradesh Excise Act, 1968

Government of Andhra Pradesh issues notification regarding amendment to the Andhra Pradesh Excise (Grant of Licence of Selling by Shop and Conditions of Licence) Rules, 2024

29-Jun-2026 | G.O.Ms.No.387

Government of Andhra Pradesh has issued notification regarding amendment to the Andhra Pradesh Excise (Grant of Licence of Selling by Shop and Conditions of Licence) Rules, 2024 with effect from 29th June 2026 Key highlights are as follows :- 1. Rule 2aa has been inserted which define Airport "Means the area comprising the Terminal Building and the Airport Plaza" 2. Rule 24-B has been inserted which states "Grant of Shops in Airports" rule provides a framework for granting liquor shop licences at airports in Andhra Pradesh excluding Tirupati Airport. a.) Annual Retail Excise Tax of ₹1 crore, payable either as a lump sum or in six equal instalments at the applicant's option. Where the shop licence is granted after the commencement of the licence period, the tax shall be reduced proportionately for the unexpired period, with any part of a month treated as a full month. b.) 24 business hours subject to airport protocols, permission for up to three counters under one licence, prohibition on permit room licences, and application of all other shop licence conditions unless specifically exempted. c.) Applicant recommended by the Airport operator shall submit application in Form A-3(B) duly enclosing a challan for Rs.2 lakhs towards non-refundable application fee along with the written recommendation of the airport operator to the District Prohibition & Excise Officer concerned

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