Assam Excise (Amendment) Rules, 2026 notified

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GUWAHATI, June 13: The Assam government has notified the Assam Excise (Amendment) Rules, 2026, introducing major changes in liquor sales, licensing, location of liquor outlets, revenue collection, and the promotion of heritage alcoholic beverages.

The new rules mandate minimum guaranteed revenue payments for liquor license holders, impose stricter distance norms for retail outlets, and regulate liquor sales and license transfers.

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The rules notified by the Assam Governor on Friday will come into effect across the state with immediate effect.

The reforms also provide significant support to indigenous communities through exclusive manufacturing rights and reduced fees for heritage alcoholic beverages.

Additionally, the state created a new category called “Assam Made Liquor” to promote locally produced alcoholic products while strengthening regulation and revenue collection across the sector.

Revenue will be collected in four quarters at rates of 22 per cent, 25 per cent, 27 per cent, and 26 per cent, respectively.

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Failure to pay the designated revenue will attract a 10 per cent penalty on the outstanding amount, along with an additional interest rate of 1.5 per cent per month for delayed payments.

Under the revised rules, liquor shops must follow new packaging and serving guidelines.

The amendment also brings changes in license shifting rules and introduces special provisions to protect and promote Assam’s traditional heritage alcoholic beverages.

Manufacturing rights will be reserved for indigenous communities, with reduced license fees and a production limit of 1,000 litres per day. (PTI)

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