Guwahati, 13 June (HS): The Assam Government has announced major reforms in the state's excise sector through the implementation of the Assam Excise (Amendment) Rules, 2026. Approved by the Governor of Assam, the amended rules introduce stricter regulations on liquor sales, shop locations, licence transfers and revenue collection. The new provisions have come into force across the state with immediate effect.
Under the revised rules, holders of wholesale and retail OFF licences for IMFL, beer, and country liquor will be required to pay a Minimum Guaranteed Revenue (MGR) to the government during each financial year. The annual target will be collected quarterly in the ratio of 22%, 25%, 27%, and 26%. Failure to meet the prescribed revenue target will attract a 10% penalty along with an additional interest of 1.5% per month on delayed payments.
The amendment also imposes stricter norms on the distance between liquor retail outlets. Any new liquor shop or relocated outlet must maintain a minimum distance of 500 metres in Kamrup (Metro), one kilometre in municipal and town committee areas, and two kilometres in rural regions.
To regulate liquor sales, retail OFF shops will be allowed to sell only sealed bottles of 180 ml or above, while ON shops, including bars, must use bottles of at least 750 ml capacity. Peg measures may be used for serving customers, with one full peg fixed at 60 ml.
The rules further streamline licence shifting procedures. Within a district, liquor shops outside municipal corporation limits may be shifted with prior approval from the Excise Commissioner and permission from the District Commissioner. Relocation within municipal corporation areas will require approval from the state government. Liquor shops will no longer be permitted to shift from rural areas to urban or municipal zones, though relocation from urban to rural areas will be allowed.
For inter-district transfers, shops may be shifted from Kamrup (Metro) to other districts, but not vice versa. Additionally, no inter-district transfer will be permitted within three years of obtaining a licence.
The amended rules also provide protection to traditional indigenous alcoholic beverages produced by Assam's native communities. The maximum production capacity of heritage liquor micromanufactories has been fixed at 1,000 litres per day, while licence fees for various categories have been substantially reduced.
A new category named Assam Made Liquor has also been introduced under a newly added Part XI of the rules. The liquor will have a strength of 17.12% v/v (70° UP). Application fees have been fixed at ₹1 lakh for manufacturing licences and ₹50,000 for vend licences.
The government expects the revised excise framework to strengthen regulation of the liquor trade, enhance state revenue collection and prevent unauthorized licence transfers across Assam.-----------
Hindusthan Samachar / Sriprakash
