Every state runs beer differently. Here's the map.
Beer sits outside GST, under a separate excise regime in every state — its own licence class, filing authority, application route, wastage allowance and monthly-return deadline. This is the reference brewers can't DIY, in one place. It's also the engine behind Coal & Coin's Brewhouse: pick your state and the right return loads.
States with an established microbrewery policy
9 statesKarnataka
Karnataka State Excise Department
- Licence class
- CL-9 (bar & restaurant) + microbrewery manufacture sanction
- Apply via
- Form A to the Excise Commissioner, routed through the Deputy Commissioner
- Key requirement
- Minimum ~10,000 sq ft built-up area with a dining hall and parking
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹22/bulk litre
- Wastage allowed
- ~2%
Bengaluru is India's microbrewery capital; the CL-9 covers the taproom, the manufacture sanction covers brewing. Draught beer is taxed differently from packaged.
Files to excise.karnataka.gov.in
Haryana
Haryana Excise & Taxation Department
- Licence class
- L-10 (retail vend of microbrewery beer), granted to L-4/L-5 holders
- Apply via
- L-10 under the annual Excise Policy; licence fee ~₹2.5 lakh
- Key requirement
- Must already hold the L-4/L-5 bar-cum-restaurant licence
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹28/bulk litre
- Wastage allowed
- ~2%
Gurugram carries most of the state's brewpubs. The L-10 rides on top of an existing bar licence — renew both together or production stops.
Files to haryanatax.gov.in
Maharashtra
Maharashtra State Excise Department
- Licence class
- Microbrewery manufacture licence (up to ~2 lakh L/year)
- Apply via
- Form BRA to the State Government; application fee ~₹500
- Key requirement
- Annual production capped by the licence (~2 lakh litres)
- Consumption
- On-premise only
- Return
- Monthly, by the 10th
- Next return due
- Jul 2026 · in 9d
- Excise duty (representative)
- ₹24/bulk litre
- Wastage allowed
- ~2%
Mumbai and Pune lead. Maharashtra leans on ad-valorem duty (a % of manufacturing cost) alongside the per-litre basis — confirm which applies to your strength.
Files to stateexcise.maharashtra.gov.in
Telangana
Telangana Prohibition & Excise Department
- Licence class
- Microbrewery under the AP Brewery Rules, 2006 (as applicable to Telangana)
- Apply via
- Application under the AP Excise Act, 1968 to the Prohibition & Excise Dept
- Key requirement
- Governed by the retained Andhra Pradesh brewery rules
- Consumption
- On-premise only
- Return
- Monthly, by the 5th
- Next return due
- Jul 2026 · in 4d
- Excise duty (representative)
- ₹20/bulk litre
- Wastage allowed
- ~2%
Hyderabad's brewpub scene runs on rules inherited from undivided Andhra Pradesh. Watch for state-declared dry days around elections.
Files to excise.telangana.gov.in
Punjab
Punjab Excise & Taxation Department
- Licence class
- Microbrewery licence under the annual Excise Policy
- Apply via
- Application under the Punjab Excise Act; terms set in the yearly policy
- Key requirement
- Licence conditions reset each year with the state excise policy
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹25/bulk litre
- Wastage allowed
- ~2%
Chandigarh/Mohali and Amritsar carry the brewpubs. The policy is re-notified annually — read the new one before each renewal.
Files to excise.punjab.gov.in
West Bengal
West Bengal State Excise Directorate
- Licence class
- Microbrewery / brewpub licence under the WB Excise rules
- Apply via
- Application to the Directorate of State Excise
- Key requirement
- On-premise brewpub within a licensed restaurant
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹20/bulk litre
- Wastage allowed
- ~2%
Concentrated in Kolkata. Confirm the exact return form with your circle office — WB files locally, not through a single state portal.
Files to wbexcise.gov.in
Delhi (NCT)
Delhi Excise Department
- Licence class
- L-11 (microbrewery at a hotel / restaurant / airport)
- Apply via
- Form to the Deputy Commissioner (Excise); licence fee ~₹5,000
- Key requirement
- On-site consumption only; raw material & beer samples assessed before grant
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹25/bulk litre
- Wastage allowed
- ~2%
Microbreweries were only permitted relatively recently. The L-11 is strictly on-premise — no growlers or off-sale.
Files to excise.delhi.gov.in
Uttar Pradesh
Uttar Pradesh Excise Department
- Licence class
- Microbrewery licence for hotels / resorts / restaurants / clubs
- Apply via
- To the Excise Commissioner via the District Magistrate; fee ~₹2.5 lakh
- Key requirement
- Production capped at ~600 litres/day per licence
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹30/bulk litre
- Wastage allowed
- ~2%
Noida/Greater Noida lead, riding the Delhi-NCR demand. The daily production cap is unusually tight — plan the brew schedule around it.
Files to upexciseportal.in
Goa
Goa Excise Department
- Licence class
- Pub brewery / microbrewery establishment licence
- Apply via
- Application under the Goa Excise Duty Act & Rules
- Key requirement
- Establishment approval under the pub-brewery scheme
- Consumption
- On-premise only
- Return
- Monthly, by the 10th
- Next return due
- Jul 2026 · in 9d
- Excise duty (representative)
- ₹15/bulk litre
- Wastage allowed
- ~2%
Goa's excise duty is among the lowest in India — a real margin edge. The department publishes a dedicated pub-brewery route.
Files to excise.goa.gov.in
Emerging — rules still settling
Tamil Nadu
Tamil Nadu Prohibition & Excise Department
- Licence class
- Microbrewery licence (framework still settling)
- Apply via
- Under the TN Prohibition Act; enabling rules being finalised
- Key requirement
- Retail liquor is a TASMAC state monopoly — microbrewery rules are the exception being carved out
- Consumption
- On-premise only
- Return
- Monthly, by the 7th
- Next return due
- Jul 2026 · in 6d
- Excise duty (representative)
- ₹30/bulk litre
- Wastage allowed
- ~2%
TN retail is a TASMAC monopoly, so the microbrewery path is new and narrow. Confirm current status before committing capex.
Files to tnpec.tn.gov.in
2026 dry days
On a dry day the sale of alcohol is prohibited — a taproom serving anyway risks its licence. Three are national; the rest are observed in most states. Confirm against your state circular each year; states also declare ad-hoc dry days around elections.
| Dry day | Date | Away | Scope |
|---|---|---|---|
| Independence Day Sale of liquor prohibited nationwide. | 2026-08-15 | 14d | National |
| Gandhi Jayanti Sale of liquor prohibited nationwide — the strictest of the three. | 2026-10-02 | 62d | National |
| Guru Nanak Jayanti Dry day in most states. | 2026-11-24 | 115d | Common (varies by state) |
How to read this
Licence classes, filing authorities and application routes are grounded in each state's excise policy and the sources below. The duty rate and wastage allowance are representative planning figures— they're reset every year in the state excise circular and vary by beer strength. Use them as a starting point to replace with your current circular. This is a planning aid, not legal or tax advice.