Tag new excise duty for alcoholic beverages and cigarette

Here is a proposed new excise duty structure for alcoholic beverages and cigarettes:

Alcoholic Beverages:

• Beer:
  • 0-5% ABV: 10% of the retail price (minimum of ₹5 per liter)
  • 5-8% ABV: 15% of the retail price (minimum of ₹7.50 per liter)
  • 8-12% ABV: 20% of the retail price (minimum of ₹10 per liter)
  • Above 12% ABV: 25% of the retail price (minimum of ₹12.50 per liter)
• Wine:
  • Still wine: 15% of the retail price (minimum of ₹15 per liter)
  • Sparkling wine: 20% of the retail price (minimum of ₹20 per liter)
  • Fortified wine: 25% of the retail price (minimum of ₹25 per liter)
• Spirits:
  • Whiskey: 30% of the retail price (minimum of ₹30 per liter)
  • Vodka: 25% of the retail price (minimum of ₹25 per liter)
  • Rum: 20% of the retail price (minimum of ₹20 per liter)
  • Gin: 20% of the retail price (minimum of ₹20 per liter)
  • Other spirits: 25% of the retail price (minimum of ₹25 per liter)

Cigarettes:

• Filtered cigarettes:
  • 10-12 mg of tar: ₹100 per pack of 20
  • 12-15 mg of tar: ₹120 per pack of 20
  • 15-18 mg of tar: ₹140 per pack of 20
  • Above 18 mg of tar: ₹160 per pack of 20
• Non-filtered cigarettes:
  • 10-12 mg of tar: ₹80 per pack of 20
  • 12-15 mg of tar: ₹100 per pack of 20
  • 15-18 mg of tar: ₹120 per pack of 20
  • Above 18 mg of tar: ₹140 per pack of 20
• Cigarillos:
  • 10-12 mg of tar: ₹50 per pack of 10
  • 12-15 mg of tar: ₹60 per pack of 10
  • 15-18 mg of tar: ₹70 per pack of 10
  • Above 18 mg of tar: ₹80 per pack of 10

Other Tobacco Products:

• Chewing tobacco: ₹50 per pack of 20
• Gutka: ₹30 per pack of 20
• Pan masala: ₹20 per pack of 20
• Zarda: ₹20 per pack of 20

Note:

• The above rates are proposed and may be subject to change based on various factors, including the government's revenue requirements and the industry's feedback.
• The rates are applicable to the retail price of the product, which includes the excise duty, value-added tax (VAT), and other taxes.
• The rates are subject to revision every year based on the Consumer Price Index (CPI) and other factors.
• The government may also impose additional taxes or surcharges on tobacco products to discourage their consumption and promote public health.