Alcohol is a State subject in India, so every state runs its own excise law, pricing and (often) a beverage corporation. Pick a state for its liquor taxation model, effective tax burden and — for Assam & Maharashtra — a full brand-wise price list with MRP, excise duty and VAT.
Sold through APSBCL retail outlets at a state-fixed MRP.
Private licensed retail — Excise Duty + VAT per case.
Assam is fully pre-loaded. ADV Levy + VAT + Fees, permit-based purchase, BL/LPL excise reporting.
Total prohibition since 2016.
Sold through CSMCL retail outlets at a state-fixed MRP.
Private licensed retail — Excise Duty + VAT per case. Effective burden ~22% of MRP (lowest in India).
Dry since 1961. Health/visitor permits only.
Private licensed retail — Excise Duty + VAT per case. Effective burden ~20% of MRP.
Private licensed retail — Excise Duty + VAT per case. Retail vends allotted by auction/renewal.
Private licensed retail — Excise Duty + VAT per case. Reverted to licensed private retail after the 2022 corporation model.
KSBCL is the wholesale monopoly; retail is private/licensed. Effective burden ~52.8% of MRP.
Sold through KSBC (Bevco) retail outlets at a state-fixed MRP. Effective burden ~52.5% of MRP.
Private licensed retail — Excise Duty + VAT per case.
Maharashtra is fully pre-loaded. Excise Duty + VAT (up to 40%) + Additional Fee, per case.
Partially lifted (Dec 2023) in select districts, tourist spots & licensed hotels.
Private licensed retail — Excise Duty + VAT per case.
Dry — only locally-made grape wine is permitted.
Dry under the NLTP Act, 1989.
Private licensed retail — Excise Duty + VAT per case. OSBC does wholesale; retail is licensed private.
Private licensed retail — Excise Duty + VAT per case. Effective burden ~35% of MRP.
Private licensed retail — Excise Duty + VAT per case. RSBCL handles wholesale; retail is licensed private.
Private licensed retail — Excise Duty + VAT per case.
Sold through TASMAC retail outlets at a state-fixed MRP. Effective burden ~58% of MRP.
TSBCL is the wholesale monopoly; retail is private/licensed.
Private licensed retail — Excise Duty + VAT per case.
Private licensed retail — Excise Duty + VAT per case. Effective burden ~69% of MRP (among the highest).
Private licensed retail — Excise Duty + VAT per case.
WBSBCL is the wholesale monopoly; retail is private/licensed. Effective burden ~50% of MRP.
Sold through government retail outlets at a state-fixed MRP. Effective burden ~25% of MRP.
Private licensed retail — Excise Duty + VAT per case.
Private licensed retail — Excise Duty + VAT per case. Very limited licensed retail.
Private licensed retail — Excise Duty + VAT per case. Mixed: PASIC wholesale + licensed retail.
Private licensed retail — Excise Duty + VAT per case. Vends allotted by auction; known for competitive pricing.