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Taxation Assam Ministry of Finance Assam Excise Act, 2000

Issuance of the Assam Excise (Amendment) Rules, 2024

29-Feb-2024 | 453296/69

The Governor of Assam has issued the Assam Excise (Amendment) Rules, 2024, effective from 1st April 2024. Key highlights of the amendment include: 1. Insertion of rule 54A Payment of Additional Bottling Fee by the IMFL Manufactories and Breweries: The Tie-up holders of IMFL manufactories and Breweries or the licensees, as the case may be, shall pay an Additional Bottling Fee at per rates as mentioned in the Table under clause-III of sub-rule (a) of rule 19 within 15 (fifteen) days of the month succeeding the month in which the production exceeds the limit as provided in the table and thereafter monthly, within 15 (fifteen) days of the succeeding month. 2. Insertion of rule 112B Trade Regulatory Fee: A Brand Owner company or a Tie-up holder or a manufacturer, in whatever name they may be known, shall pay to the State Government, a Trade Regulatory Fee at the rates as in the table below, on the combined volume of sales of all such brands or products during a financial year, for which the said Company or the Tie-up holder or the manufacturer, as the case may be, is the registered Brand Owner. For detailed information, please refer to the attached document.

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