The Governor of Haryana issues the Punjab Excise Fiscal (Haryana Second Amendment) Orders, 2020

The Governor of Haryana has issued Orders to amend the Punjab Excise Fiscal Orders, 1932. The amended orders so issued are called the Punjab Excise Fiscal (Haryana Second Amendment) Orders, 2020. In particular, the amendment applies to the State of Haryana. The Amendment Orders were issued on 4^th August, 2020.

Some of the changes introduced by the Amendment Orders are as follows:

• Firstly, the introduction of COVID Cess on the sale of liquor. Effective from 6^th May, 2020, the Rate of the Cess is as follows for:

1. a quart of 750 ml of Country Liquor, the rate is Rs 5 per unit pack. 
2. a pint of 375 ml of Country Liquor, the rate is Rs 3 per unit pack. 
3. a nip of 180 ml of Country Liquor, the rate is Rs 2 per unit pack. 
4. a Strong Beer/ Cider- all pack size, the rate is Rs 5 per unit pack. 
5. Other Beer- all pack size, the rate is Rs 2 per unit pack. 
6. Ready to Drink Beverages (RTB)- all pack sizes, the rate is Rs 2 per unit pack. 
7. a pack size equal to 750 ml and above of Indian Made Foreign Liquor (IMFL)/ Wine, the rate is Rs 20 per unit pack. 
8. any pack size between 375ml -749ml of IMFL/ Wine, the rate is Rs 10 per unit pack. 
9. any pack size less than or equal to 374ml of IFML/ Wine, the rate is Rs 5 per unit pack. 
10. a pack greater than 375ml of Imported Foreign Liquor (IFL), the rate is Rs 50 per unit pack.
11. a pack less than or equal to 375 ml of IFL, the rate is Rs 25 per unit pack. 

Retail licensee must deposit the COVID Cess within a day of procurement of such stock. He must also submit a statement about the type of liquor, quantity, COVID Cess leviable and amount deposited, in the office of the DETC (Excise) concerned.

• Secondly, the amendment also revises the excise duties on alcohol of various categories that are supplied to defence personnel. These duties are applicable from 1^st April, 2020. In this case, the alcohol must be issued to troops through Canteen Stores Department or the Para Military Forces. In such cases the excise duty levied is as follows for:

1. Indian Made Foreign Spirit, the excise duty is 395.00 per proof litre
2. Rum, the excise duty is 90.00 per proof litre
3. Beer, the excise duty is 80.00 per bulk litre
4. Draught Beer, the excise duty is 80.00 per bulk litre
5. Cider, the excise duty 9.50 per bulk litre
6. Wine, the excise duty 18.00 per bulk litre
7. Ready to Drink Beverages, the excise duty 22.00 per bulk litre
8. Indian Foreign Liquor ( Bottle in Origin) there is no excise duty

In addition, the Amendment is seen to have enhanced these excise duties minimally from previous rates of duties.