Meghalaya Excise (Amendment) Rules, 2019

Jan 08, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The State Government of Meghalaya on December 05, 2019, has published the Meghalaya Excise (Amendment) Rules, 2019 to further amend the Meghalaya Excise Rules (Assam Excise Rules 1945) as adapted and amended by Meghalaya.

Ø  Rule 3 (2) has been substituted, namely: India Made Foreign Liquor (IMFL), Bottle in Origin, Beer, Wine, etc., may be imported by a person holding a license for the retail vend of foreign liquor on pre-payment of a Retailer’s lifting fee at the rates leviable in Meghalaya, into the Treasury of the District or Civil Sub-Division into which it is desired to import liquor and in the case of Bonded warehouse on pre-payment of Advalorem or Excise duty, Import pass fee or Transport pass fee and Litergae fee at the rates leviable in Meghalaya, into the Treasury of the District or Civil Sub-Division into which it is desired to import liquor.

Ø  Rule 4 has been substituted, namely: Application of India Made Foreign Liquor, Bottle in Origin, Beer, Wine, etc.

Ø  Rule 141 which specifies the transit wastage allowance, has been substituted

Ø  Insertion of New Rules:

a.     Rule 4A: The Bonded Warehouses shall submit monthly report to the Commissioner of Excise of the lifting of liquor by Canteen license holders of Defence or Para-Military or State Police, etc., from the Bonded warehouse within the State of Meghalaya through the respective ACE or SE of the concerned district alongwith Import Permit, etc. to adjust the Advalorem or Excise duty involved. The Commissioner of Excise shall permit the same upto the permissible limit and order it to be adjusted with the next import or Transport Permit.

b.     Rule 376 – Imposition of Retailer’s Lifting Fee: A Retailer’s lifting fee of Rs. 2 per case shall be charged as a fee for lifting of IMFL or Beer or Wine etc. from the Bonded Warehouses to the retail licenses.

The fee shall be paid by the retail licenses to the Treasury office of the District or Civil Sub-Division through the respective Excise office.

One copy of the Treasury Challan in support of payment of Retailer’s Lifting fee shall be submitted to the District Excise Office or Sub-Divisional Excise Office for issue of retail permit.

They will come into force with effect from December 15, 2019.

[Notification No. ERTS(E)36/2019/6]


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