Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu. Notification. Jammu, the 11th April, 2016

Transcription

1 Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu. * * * * * * Notification Jammu, the 11th April, 2016 SRO \10 In exercise of the powers conferred by sections 16, 16-A and 17 of the Jammu and Kashmir Excise Act, Samvat, 1958 and in supersession of all the notifications/orders issued on the subject, the Government hereby direct that the Excise Duty and Fee on import/export, possession, manufacture, bottling and sale etc. of IMFL/Beer/Ready to Drink Alcoholic Beverages (RTDs) and country liquor i.e. JK Special Whisky under the provisions of the said Act in respect of Civilian and Army/Para-Military Force use, shall with immediate effect be levied and paid at the rates shown against each in the sub-joined table:- 1. EXCISE DUTY: A. CIVILIAN USE: TABLE o f D u ty IM FL [P e r LPL] S u p e r D e lu x e / D eluxe R s IM FL [P e r LPL] P r e m iu m / M ed ium R s IM FL fp e r LPL] E co n o m y R s C ou ntry L iq uor JK Special W h isk y * R s fp e r L P L ] B e e r ( M L Bottle] B ra n d s R s R TD B ev e ra g e s (p e r BL] R s * Previously known as JK Desi Whisky

2 B. FOR CONSUMPTION BY ARMY/PARA MILITARY FORCES INCLUDING PROJECT BEACON, SAMPARK AND HIMANK: IM FL including Rum (P er LPL) IM FL including Rum (P er LPL) S u p er D e lu x e/ D eluxe R s P r e m iu m / O thers R s RUM (P e r LPL) M edium R s RUM (P e r LPL) E co n o m y R s B e e r ( M L Bottle) B ra n d s R s.9.00 RTD B ev e ra g e s (p er BL) L B ra n d s R s The rates shall be applicable on both imported as well as locally manufactured liquors including those manufactured under an arrangement of franchise. C. Rectified Spirit / ENA / D e n a tu re d / Sp ecial d en atu red Spirit for use o th er th an in M a n u fa ctu re of M edicinal and T o ilet p re p a ra tio n s and liquor. Rs p e r LPL. R ectified S p irit/a lco h o l/d cn a tu re d Sp irit for use in M edicinal and T o ilet P rep a ra tio n s At ra tes p rescrib ed u n d er th e M edicinal and T oilet P rep a ra tio n s E xcise D uties) Act, Kind M o lasses R ate R s Per Quintal. 2. IMPORT DUTY: A. CIVILIAN USE S. N o. 1. IM F L /F o re ig n Liquors Rs p er LPL 2. B e e r R s l P er Bottle o f 6 5 0

3 3. RTD B ev erages P er B L B rand s M L Rs p er BL. B. FOR CONSUMPTION BY ARMY/PARA MILITARY FORCES INCLUDING PROJECT BEACON, SAMPARK AND HIMANK, WITHIN THE STATE: C. S. N o. 1. IM F L /F o re ig n Rs p er LPL L iquors 2. B e e r Rs p er Bottle o f ML. 3. R TD B ev e ra g e s Per BL. Rs p er BL. 1. Im p o rt Duty on Im p ort o f Sp irit/a lco h o l for use in m a n u fa ctu re o f liqu or for Civil m a rk e t w ith in the S tate 2. Im p o rt Duty on Im p ort o f Sp irit/a lco h o l for use o th er th an m a n u fa ctu re o f Liquor. Nil Nil D. IMPORT DUTY ON IMPORT OF MOLASSES EXCEPT BY UNITS ENGAGED IN THE MANUFACTURE OF POULTARY AND ANIMAL FEED TO BE USED BY THEM FOR MANUFACTURE OF SUCH FEED: S.N o K in d R a te 1 Im p o rt o f M olasses. Nil 3. EXPORT DUTY: CIVILIAN AND DEFENCE USE: S. No. 1. IM F L /F o reig n Liquors B ra n d s Rs 1.00 p er LPL 2. B e e r B ra n d s Rs p er Bottle o f ML

4 4. DUTY ON BOTTLING OF IMFL UNDER ARRANGEMENT OF FRANCHISE WITHIN THE STATE: A. FOR CONSUMPTION BY CIVILIAN/ARMY/PARA MILITARY FORCES INCLUDING PROJECT BEACON, SAMPARK AND HIMANK WITHIN THE STATE: IM FL B rand s Rs P er LPL. B e e r B rand s Rs p er B ottle o f ML. 5. ASSESSMENT FEE: A. ASSESSMENT FEE ON SALE OF IMFL/BEER BY LICENSEES HAVING LICENSE IN JKEL-2 FOR CIVILIAN USE: IM FL including Foreign L iquors (B o ttled in origin) M L / M L / M L B ra n d s Sale upto 2 0,0 0 0 = Rs 2 0 p er bottle o f M L Sale a b o v e = Rs 3 0 p er bo ttle o f M L B e e r all typ es including Im p orted Beer, Cider, S h e rry and W in e Typ es. Sale upto 1 0,0 0 0 = Rs 8 p er bottle of M L Sale a b o v e = Rs 10 p er bottle o f M L RTD B ev erag es JK Special W h isk y Rs p er BL. Rs P er B ottle of ML B. ASSESSMENT FEE ON SALE OF IMFL/BEER/RTD BEVERAGES BY LICENSEES HAVING LICENSE IN JKEL-3, JKEL-3A, JKEL-4, JKEL-4A, JKEL-4B, JKEL-4C, JKEL-7 and 7A:

5 K in d IM FL including Foreign L iquors (B ottled in origin) M L / M L / M L B r a n d R a te Sale upto 3,0 0 0 = Rs. 2 0 p er bottle o f M L Sale ab o v e = Rs. 3 0 p er bottle o f M L B e e r all typ es including Im p orted Beer, Cider, S h e rry and W in e RTD B ev erag es JK Special W h isk y T y P es Sale upto 3,0 0 0 = Rs. 8 p er bottle of M L Sale ab o v e 3,0 0 0 = R s.10 p er bottle o f M L Rs p er BL. R s P er B ottle o f ML 6. ASSESSMENT FEE ON WHOLESALE TRADES: (i) TRADE WHOLESALE JKEL-1, JKEL-1A, JKEL-1B AND JKEL-1W:- IMFL (EXCEPT JK SPECIAL WHISKY): Sale of Rs 2.00 per Bottle of 750 ML. Assessment fee shall be payable on monthly basis in accordance with the prescribed procedure. (ii) DEBONDING FEE DISTILLERY D-2 AND BOTTLING PLANT (JKEL-6):- IMFL- INCLUDING JK SPECIAL WHISKY: 7. LICENCE FEE Debonding Rs 1.00 per LPL F o r m o f L ic e n s e JK E L -1 / JKEL-1A JK E L -1 B / JK E L -1 W T y p e o f L ic e n s e T ra d e (W h o le Sale) T ra d e (W h o lesa le B IO / Im p orted Foreign L iq u o r)/ A n n u a l L ic e n s e F e e Rs lac P.A. Rs lac P.A

6 w in es W 2 ; CSD Bond Rs lac P.A. jk E L -2 Retail (Off) Rs lac P.A. for sales upto bottles of IM F L Rs lac P.A. for sales a b o v e b o ttles of IM FL to bottles o f IMFL. Rs lac P.A. for sales a b o v e bottles of IMFL. JK E L -3 / JK E L -4 / JK EL-4C JK E L -7 B ar w ith H o te l/b a r w ith R estau rant, C inem a, T h e a tre or D ak Bungalow. B ar w ith B a n q u e t Mall. Club Rs lac P.A. for sales upto bottles of IMFL. R s3.0 0 Lac P.A for sales a b o v e b o ttles of IMFL. JK E L -3A B ar w ith Hotel and B a n q u e t Rs lac P.A. JK EL-4A B ar w ith Hotel and B a r w ith R s l.5 0 lac P.A. R esta u ra n t at Leh. JK E L -4B Seaso nal B ar in Leh and Kargil. Rs lac p er se a so n viz M ay to O ctober. JK E L -4 D / JK E L -4E P erm issio n to serv e liqu or on Social O ccasion s at private Rs lac P er occasion. p la c e s/ B a n q u et H a lls/p a rty Hall /R esta u ra n ts. JK EL-5 Liquor Vend in M ilitary o r PM F Rs lac P.A. C anteen JK EL-5A M a ste r C anteen for Rs 1.00 lac P.A (P M F /P o lice) JK E L -6 / D- Bottling P la n t/ D istillery/ Rs lac P.A. 2 / B - l B rew ery. JK EL-7A B ee r Bar Rs 1.00 lac P.A. JK E L -7B O fficer s M ess Rs lac P.A JK EL-7C B e e r B ar (L eh -L ad ak h only) Rs lac P.A. JK E L -1 2 JK E L -1 3 D enatu red S p irit/s p ecial D enatu red Spirit /M e th y la ted S p irit/r ectified Spirit / Plain Spirit (W h o le Sale o r Retail). P ossession and use o f A b so lu te A lco h o l/d e n a tu red Sp irit / Special D enatu red S p irit/ Rectified Sp irit/p lain Sp irit for Industrial use. Rs lac P.A. Rs lac P.A.

7 JK E L -1 4 P ossession and use o fa b s o lu te a lco h o l/ D enatu red Spirit /R ectified S p irit/p lain S p irit/m eth y lated Spirit by G o v ern m e n t Institutions, Educational, Scientific and R esearch O rganizations. JK E L -1 5 Export, Im port, T ra n sp o rta tio n, Sale or p o ssessio n of M o lasses ex cep t by Industrial units engaged in the m a n u fa ctu re o f Poultry and A nim al Feed to be used by th em for m a n u fa ctu re o f such feed. Nil Rs lac P.A. 8. RENEWAL OF LICENSES: Licenses shall be renewed subject to depositing of annual prescribed fee and on production of NOC from the Commercial Taxes Department and clearance of taxes/levies payable to the Excise Department in the month of March every year failure to adherence of these conditions shall automatically revoke the license. However, the license fee and other conditions are subject to change annually at the discretion of the department. In view of any shift in the policy in future, this provision would undergo change in the context of the changed policy. 9. SUB VEND FEE Sub Vend fee shall be charged on quarterly Rs 1,50,000/- per quarter to be deposited at the beginning of each quarter by the JKEL-2 Licensees operating Sub Vends on terms and conditions as stipulated by the department from time to time. This provision will last only till the policy of granting new licenses is reviewed and a final decision is taken by the department in this regard. 10. LABEL APPROVAL/RENEWAL FEE A. CIVILIAN /ARMY/PARAMILITARY FORCES USE: S. N o. 1. IM FL, JK T y p es Rs lac p er Label p er an n u m. Special ex cep t H ow ev er, label fee of Rs lac

8 W hisky, B eer and RTD. 2. Foreign Liquors (B o ttled in origin) o th er than Cider, Sherry, C h am p agn e and W in es S u p er shall only be charged if the label D eluxe for th e sa m e bran d stand s W hisky a p p ro v e d for use by A rm y / P aram ilitary F orces or Civilian u se on p a y m e n t o f p rescrib ed fee. T y p es R s0.1 5 lac p er label p er annum. ex cep t S u p er D eluxe W h isk y 3. 1M FL/ BIO S u p er D eluxe Rs lac p er Label per an n u m. H ow ever, label fee o f Rs lac shall only b e ch arged if the label for th e sa m e brand stan d s ap p ro v e d for use by A rm y / P ara m ilita ry F orces o r Civilian use on p a y m e n t of p rescrib ed fee. 4. Cider, Sherry, Types. RsO.lO lac p er label p er annum. C h am p ag n e and W in es 11. ENGAGEMENT OF SALESMAN/BARMAN/MANAGER: the licencees within a week of engagement of any new Salesman/Barman/Manager will intimate the Department the full particulars of such staff along with character certificate from the competent authority. Failure to do so will invite penalties as described by the Department from time to time. 12. GRANT OF LICENSES: A. WHOLESALE TRADE: The present Policy of issuing Licenses in Form ]KEL-1, JKEL-1A, JKEL-1B, JKEL-1W shall continue. B. RETAIL: i) No JKEL-2 Licenses will be issued till the final disposal of the case pending in the Hon'ble High Court of j&k titled Sandhya Devi V/S State and Ors and other allied matter. The Sub Vends shall be permitted in accordance with the provisions of the J&K Excise Act, Svt and the J&K

9 Liquor License and Sale Rules, However, the applications pertaining to uncovered areas'as defined by the Department shall be considered on case to case basis on merits and in accordance with the procedure to be issued by the department separately. ii) The present Policy for the grant of Licenses for retail sale of IMFL viz; Bar with Hotel (JKEL-3), Bar with Banquet (JKEL- 3A), Bar with Restaurant or Cinema Theatre or Dak Bungalow (JKEL-4), (JKEL-4A), (JKEL-4B), (JKEL-4C), Unit Run Canteen by Army Paramilitary Forces (JKEL-5), Master Canteen (JKEL-5A) and Club (jkel-7) (JKEL-7A) (JKEL-7B) (JKEL-7C) etc. shall continue. C. MANUFACTURE/BOTTLING: The existing Policy of issuance of Licenses for Distilleries, Breweries and Bottling Plants in the State as laid down vide Government Order No. 99-F of 2003 dated read with Government Order No. 156-F of 2003 dated on need basis shall continue: Fee for issuance of letter of intent (LOI): I te m F ee for issu an ce o f letter of in ten t for settin g up D istille ry /B re w e ry /B o ttlin g Plant. R a te Rs Lacs 13. INCLUSION OF DIFFERENT SOURCES IN ONE LICENCE: An already issued jkel-la licensee shall be allowed to import liquor from any of its own distilleries or the distilleries with which it has a valid agreement to produce or bottle liquor on its behalf located outside the State subject to the condition that license fee of Rs 3.00 lac in full is paid for each source. 14. FIXATION OF MAXIMUM REATIL PRICE: (a] The Maximum Retail Price (MRP) of all types of Liquor including JK Special Whisky and Beer shall continue to be fixed by the Excise Commissioner for the year (b) There will be differentiated MRP taking into account the transportation and any other valid costs as approved by the

10 Excise Department for the Kashmir Province and Ladakh region. (c) The prices of all the brands of liquor including Beer and RTD shall be so increased and computed that the retail prices are rounded off to the next multiple of Rs. 10/- and increased amount excluding Sales Tax shall be collected by the Department on monthly basis. 15. ALL LIQUORS TO BE ENA BASED: IMFL manufactured locally or imported from outside the State (other than Foreign Liquor bottled in origin/bottled in India or Malt whisky] shall be ENA based only and use of rectified spirit as a base in manufacture/sale of Liquor for consumption in civil market and CSD/PMF shall remain banned. 16. RESTRICTION ON IMPORT OF ECONOMY BRANDS: There shall be a ban on import of Economy brands into the State as notified by the Excise Department. 17. AFFIXATION OF SECURITY HOLOGRAM ON JK SPECIAL WHISKY AND IMFL: In order to safeguard against spurious, adulterated liquor as well as smuggled liquor, the manufacturers of jk Special Whisky and IMFL as well as Importers(JKEL-lA,]KEL-lB and JKEL-1W] of IMFL/Wine etc. shall continue to affix security Hologram approved by the Excise Department in the manner prescribed. Penalties for violation if any made by the licensee in use of hologram will be the same as envisaged under the J&K Excise Act and the Rules framed there under. 18. REVALIDATION OF PERMITS: The permit issuing authority after charging revalidation fee of Rs2000/-, may revalidate a permit which remains unexecuted or becomes time barred if there are valid grounds to be satisfied with the reasons for non execution. 19. SOCIAL RESPONSIBILITY CORPUS FUND: The Department will make an equal budgetary support to the contribution to be made by the stakeholders/ liquor industry to

11 the Social Responsibility Corpus Fund which will be used for the support to the De-Addiction Centers, measures to reduce the incidence of drunken driving, promoting road safety and other similar purposes to be decided by the Department. This notification shall come in force with immediate effect. By order of the Government of Jammu and Kashmir. Sd/- No. E T/E stt/46/2015 (Navin K. Choudhary), IAS Commissioner/Secretary to Government Finance Department Dated: Copy to the:- 1. Financial Commissioner, J&K, Revenue. 2. Financial Commissioner, Planning & Development Department. 3. Principal Secretaries to the Government. 4. Principal Secretary to Hon'ble Governor. 5. Principal Secretary to Hon'ble Chief Minister. 6. Commissioner/Secretaries to the Government. 7. Divisional Commissioner, Jammu/Kashmir. 8. Commissioner/Secretary to Government, Department of Law, Justice & Parliamentary Affairs. 9. Heads of Department. 10. Excise Commissioner, J&K Jammu. 11. Commissioner Commercial Taxes, J&K, Jammu. 12. Deputy Commissioners. 13. Director Information, J&K. 14. General Manager, Government Press, Jammu/Srinagar. 15. Private Secretary to Chief Secretary, J&K. 16. Private Secretary to the Commissioner/Secretary to the Government, Finance Department. 17. Government order file/stock file/finance Website/GAD website. (Bh, S Additional Secretary to Government Finance Department