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In India states earn revenue through own taxes, central taxes, non-taxes and central grants. [1] For most states, own taxes form the largest part of the total state revenue. [1] Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty. [2]
Karnataka and Kerala are the only two state in India which has a lower tax rate for beer compared to other alcoholic beverages. Maharashtra has the highest tax on alcohol, at 43%. The latest entrant into the Indian market is the Bira 91 brand with its headquarters in Delhi, making a steady rise in the beer market. [42] [48]
Alcohol is a subject in the State List under the Seventh Schedule of the Constitution of India. [10] [11] [12] Therefore, the laws governing alcohol vary from state to state. Liquor in India is generally sold at liquor stores, restaurants, hotels, bars, pubs, clubs and discos but not online.
Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.
The state government did not license any bars on 31 March 2014, resulting in the closure of 418 bars. The state government also declared its intention not to renew the licenses of the remaining 313 bars in the state. The state owned Kerala State Beverages Corporation (Bevco) had 338 shops, and Bevco would shut down 10% of them every year.
States with the highest share of general revenue from alcohol taxes are Tennessee (0.7%), Alabama (0.6%), and North Carolina (0.6%). In addition, state and local governments collected $12.7 billion from government-owned liquor stores and $0.9 billion in the form of license taxes. Although these are large dollar amounts, alcohol's share of total ...
State level taxes are levied by each individual State, with taxation levels and methods varying significantly. [23] The sale of alcohol is also prohibited in some States. Whisky accounts for nearly 60% of the Indian-made foreign liquor market. India accounted for nearly half the global whisky market by volume in 2010. [23]
The tax is usually accompanied by a number of service taxes, e.g., water tax, drainage tax, conservancy (sanitation) tax, lighting tax, all using the same tax base. The rate structure is flat on rural (panchayat) properties, but in the urban (municipal) areas it is mildly progressive with about 80% of assessments falling in the first two slabs.