Alcohol regulations in Punjab (India)

Licences needed

Form D-2 (Distillery) or Bottling license under Punjab Excise Act, 1914 and Punjab Distillery Rules; central FSSAI Manufacturing License; Consent to Establish/Operate from Punjab Pollution Control Board (PPCB)

Authority

Department of Excise and Taxation, Government of Punjab

Documents

Detailed project report and plant layout, title/lease deed of premises, PPCB environmental clearance/NOC, fire safety NOC, water connection sanction, local authority approvals, company incorporation documents, director KYC and solvency certificates

Fees

not confirmed

Time to obtain

not confirmed

Who can import

Licensed wholesale distributors (holding L-1 or L-1BF licenses for BIO/Imported Foreign Liquor) who hold valid central import credentials (DGFT IEC and FSSAI importer license)

Licences or registrations

Form L-1 / L-1BF wholesale license, Import permit/pass issued per consignment by Punjab Excise Department, DGFT IEC, FSSAI Central License

Authority

Department of Excise and Taxation, Government of Punjab

Documents

IEC certificate, FSSAI import license, commercial invoice, certificate of origin, chemical analysis report, brand registration certificate issued by Punjab Excise, bill of entry

Fees

Wholesale license fees (e.g. L-1/L-1BF) and consignment permit pass fees as determined under the annual Excise Policy

Time to obtain

not confirmed

Required

yes

Process

Annual mandatory registration of each brand, label variant, and pack size with the Punjab Excise and Taxation Department prior to sale or shipment; must meet FSSAI safety norms and comply with track-and-trace barcode/QR coding mandates

Authority

Excise Commissioner, Department of Excise and Taxation, Punjab

Documents and samples

Artwork/specimen labels in prescribed format, FSSAI product compliance certificate, lab analysis certificate, certificate of origin and blending for imported spirits, Ex-Distillery Price (EDP)/Wholesale Price (WSP) cost breakdown affidavits, sample bottles if requisitioned

Fees

Annual brand registration and label approval fees prescribed annually by state excise policy (typically ₹1,00,000 to ₹1,25,000 per brand/label for IMFL/foreign liquor)

Renewal

Annual (coinciding with the excise financial year starting April 1)

Time to obtain

not confirmed

Imports require state-issued transport/import passes for each shipment, clearance through Indian Customs (CBIC) with FSSAI port testing, compliance with state digital track-and-trace tracking, and application of state excise hologram / Excise Adhesive Labels (EAL) prior to wholesale supply

150% basic customs duty (comprising 50% Basic Customs Duty + 100% Agriculture Infrastructure and Development Cess / AIDC) under HS 2208, plus applicable Social Welfare Surcharge (SWS)

Under the 2024-25 and 2025-26 Punjab Excise Policies, assessed fee/excise duty on Imported Foreign Liquor (BIO brands) is 1% of Wholesale Price (WSP) at wholesale stage; excise duty on IMFL is 1% of WSP; cow welfare cess is ₹1.50 per proof litre; alcoholic beverages for human consumption remain outside Indian GST and are subject to state VAT/excise charges

Private retail vends (allotted through e-tendering under Form L-2 for IMFL/IFL and L-14A for country liquor/PML) and on-premise licensed establishments (L-3/L-4/L-5 hotel/restaurant/pub bars); operational hours are restricted (typically 9:00 AM to 11:00 PM or midnight depending on municipal jurisdiction); dry days observed on national holidays and during elections

banned (Home delivery of liquor is prohibited under standard Punjab Excise Rules; temporary emergency delivery relaxations granted during 2020 lockdowns have lapsed, and alcohol sales are restricted to physical licensed vends)

Must comply with FSSAI Alcoholic Beverages Regulations and Punjab Excise norms: mandatory statutory health warnings ('CONSUMPTION OF ALCOHOL IS INJURIOUS TO HEALTH' and 'BE SAFE-DONT DRINK AND DRIVE'), statement of alcohol content (% ABV), net volume in ml, batch/lot number, manufacturing/bottling date, FSSAI license number and logo, manufacturer/importer address, and state excise track-and-trace hologram/barcode

Direct advertising of alcohol across broadcast, print, outdoor, and digital media is banned under the Cable Television Networks Rules and Consumer Protection Act guidelines; surrogate advertising is heavily restricted under ASCI guidelines and state excise regulations

Regulated nationally by FSSAI Alcoholic Beverages Regulations: distilled spirits (whisky, rum, gin, vodka, brandy) require a minimum alcohol strength of 36.5% ABV (standard IMFL/IFL marketed at 42.8% ABV / 75° proof); Extra Neutral Alcohol (ENA) requires minimum 96.0% ABV; Punjab Medium Liquor (PML) is standardized between 50° and 65° proof

Total prohibition on sale and consumption in designated holy cities: Amritsar Walled City (Golden Temple area), Sri Anandpur Sahib (Rupnagar district), and Talwandi Sabo / Sri Damdama Sahib (Bathinda district); liquor outlets are prohibited within statutory buffer distances from places of worship, educational institutions, hospitals, and national/state highways

• Punjab Cabinet approved the 2025-26 Excise Policy in February 2025 setting an excise revenue target of ₹11,020 crore and transitioning retail vend allotments to an open e-tendering system.
• The Punjab Government issued a notification in December 2025 conferring 'Holy City' status on Amritsar Walled City, Sri Anandpur Sahib, and Talwandi Sabo, strictly prohibiting the sale and consumption of alcohol in these zones.
• Cow welfare cess on liquor was raised from ₹1.00 to ₹1.50 per proof litre in the 2025-26 excise framework.
• Wholesale license fees for armed forces/defense canteens were reduced by 50% from ₹5 lakh to ₹2.5 lakh in 2025.
• Continuation of the open quota regime for Indian-Made Foreign Liquor (IMFL), Bottled-In-Origin (BIO) foreign liquor, and beer to enable demand-driven market procurement.

Foreign spirits exporters benefit from Punjab's open quota system for Bottled-in-Origin (BIO) brands and a wholesale assessed fee of just 1% of wholesale price, enabling efficient market access for premium whisky and craft spirits through licensed L-1BF distributors.

• Department of Excise and Taxation, Government of Punjab
• Food Safety and Standards Authority of India (FSSAI)
• Central Board of Indirect Taxes and Customs (CBIC)

1. The Hindu - Punjab Cabinet approves 2025-26 Excise Policy
2. The Print - Punjab bans alcohol and meat in Amritsar Walled City, Anandpur Sahib, Talwandi Sabo
3. The Indian Express - Amritsar Walled City, Anandpur Sahib, Talwandi Sabo declared holy cities
4. Government of Punjab Excise Policy 2025-26 Notification
5. The Punjab Excise Act, 1914 - India Kanoon