Assam Liquor Prices Set to Rise from July 1, 2026 — New Excise Levy Explained (অসমত মদৰ দাম বৃদ্ধি)

The Assam Excise (Amendment) Rules, 2026 (Gazette, 12 June 2026) revise the ad-valorem levy on liquor with effect from 1 July 2026 — pushing up the landed cost of most brands, sharply for premium ones. অসমত ১ জুলাই, ২০২৬ৰ পৰা মদৰ দাম বাঢ়িব। Here is what changed, why, and who pays more.

If you buy, sell or distribute liquor in Assam, the price equation changed on 1 July 2026. The Assam Excise (Amendment) Rules, 2026 — published in the Assam Gazette (Extraordinary) dated 12 June 2026 — rewrote the ad-valorem levy on liquor. Most brands now carry a higher levy, and for premium bottles the jump is steep. In short: অসমত মদৰ দাম বাঢ়িব / Assam alcohol prices are set to rise.

What actually changed

This is not a new MRP list. The government re-wrote the levy slabs in Rule 19 — the ad-valorem (value-based) excise levy that applies to each bottle. The levy is the biggest single component of a bottle’s landed cost, so when it moves, wholesale and retail prices move with it.

How the levy is calculated now

• Assessed value = declared MRP minus a 65% abatement → i.e. 35% of the MRP.
• Levy = a category multiplier × the assessed value, subject to a minimum per bottle (defined per 750 ml / 650 ml / 275 ml and scaled by pack size).

A simple worked example

Take a whisky of 750 ml at MRP ₹440. Its assessed value is 35% × ₹440 = ₹154.

• Before: it sat in the Regular band, where the floor was ₹166 → levy ≈ ₹166/bottle.
• From 1 July 2026: a ₹440 whisky falls in Luxury (1.10× × ₹154 = ₹169, but the ₹185 floor applies) → levy = ₹185/bottle.
• That is +₹19 per bottle of extra levy — about +₹228 per case of 12.

Will the end customer pay more?

Not on day one — but the pressure is upward. The printed MRP is fixed by the government and this notification did not change it. So at the counter you still pay the listed MRP for now. The extra levy is first absorbed by the distributor / retailer (their margin shrinks). When the government issues the corresponding MRP revision to pass the higher levy through, the shelf price rises — and then the consumer pays more.

Other changes in the same notification

• Minimum Guaranteed Revenue (MGR) introduced for wholesale and retail (OFF) licensees, payable quarterly (22% / 25% / 27% / 26%).
• Bottle sizes: retail OFF sale only in sealed bottles of at least 180 ml; ON (bar) sale of at least 750 ml; one peg = 60 ml.
• Shop location (new Rule 288): minimum distance between OFF shops — 500 m in Kamrup (Metro), 1 km other urban, 2 km rural.
• Heritage (tribal) alcoholic beverages recognised, with a micro-manufactory framework; certain licence fees reduced.

অসমীয়াত চমু সাৰ (Assamese summary)

অসম আবকাৰী (সংশোধন) নিয়ম, ২০২৬ অনুসৰি ১ জুলাই, ২০২৬ৰ পৰা মদৰ ওপৰৰ মূল্যানুপাতিক (এড-ভেলোৰেম) লেভী বৃদ্ধি কৰা হৈছে। ইয়াৰ ফলত বেছিভাগ ব্ৰেণ্ডৰ দাম বাঢ়িব, বিশেষকৈ ₹১১০০ৰ ওপৰৰ দামী ব্ৰেণ্ডৰ। এতিয়াই খুচুৰা MRP নাবাঢ়িবও পাৰে (এয়া চৰকাৰে পৃথকভাৱে নিৰ্ধাৰণ কৰে), কিন্তু বিতৰক/বিক্ৰেতাৰ খৰচ বাঢ়িব আৰু পিছত MRP সংশোধন হ’লে গ্ৰাহকেও অধিক দাম দিব লাগিব। সম্পূৰ্ণ অসমীয়া লেখা পঢ়িবলৈ আমাৰ অসমীয়া গাইডটো চাওক।

Running a shop in Assam? LiKAR’s per-state excise engine already models Assam’s ADV levy, VAT, fees, TCS and government MRP — so when the official rates and MRPs update, your billing and landed-cost stay correct.