{"id":11695,"date":"2025-09-25T19:49:54","date_gmt":"2025-09-25T14:19:54","guid":{"rendered":"https:\/\/www.infipark.com\/articles\/?p=11695"},"modified":"2025-09-25T20:01:01","modified_gmt":"2025-09-25T14:31:01","slug":"beer-and-whisky-pricing-structure-in-uttar-pradesh","status":"publish","type":"post","link":"https:\/\/www.infipark.com\/articles\/beer-and-whisky-pricing-structure-in-uttar-pradesh\/","title":{"rendered":"Beer and Whisky Pricing Structure in Uttar Pradesh"},"content":{"rendered":"\n

Beer and Whisky Pricing Structure in Uttar Pradesh<\/strong><\/h2>\n\n\n\n

In Uttar Pradesh, the retail prices of beer and whisky are driven primarily by sequential layers of taxation\u2014excise duty, value-added tax (VAT), and special cesses<\/strong>\u2014applied to the manufacturer\u2019s (ex\u2010factory) price. Excise duty comprises both a specific (per-litre) component and an ad valorem (percentage) component. VAT and cesses are then calculated on the excise\u2010inclusive price, making government levies account for more than half of the final retail cost.<\/p>\n\n\n\n

Components of Alcohol Pricing<\/h2>\n\n\n\n

Every bottle of beer or whisky sold in Uttar Pradesh passes through three principal pricing stages:<\/p>\n\n\n\n

    \n
  1. Ex\u2010Factory Price (EFP):<\/strong>
    Set by the manufacturer, this is the base cost that covers production, packaging, and a modest margin.
    <\/li>\n\n\n\n
  2. Excise Duty:<\/strong>
    1. Specific Duty (per litre) \u2013 a fixed rupee amount applied to volume.<\/li><\/ol>\n
        \n
      1. Ad Valorem Duty \u2013 a percentage of the EFP.
        Both duties are prescribed by the State Excise Department and revised annually in the \u201cUttar Pradesh Excise Tariff.\u201d
        <\/li>\n<\/ol>\n<\/li>\n\n\n\n
      2. Value-Added Tax (VAT) & Cesses:<\/strong>
        1. VAT \u2013 a percentage of (EFP + Excise Duty).<\/li><\/ol>
          1. Infrastructure Cess \u2013 fixed per\u2010litre levy for strengthening excise infrastructure.<\/li><\/ol>\n
              \n
            1. Health Cess \u2013 ad valorem levy earmarked for public health programs.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n

              The final Retail Selling Price (RSP)<\/strong> also includes the retailer\u2019s margin and any wholesale distributor commissions.<\/p>\n\n\n\n

              Beer Pricing Structure<\/h2>\n\n\n\n
              Component<\/th>Rate \/ Amount<\/th>Calculation Basis<\/th><\/tr><\/thead>
              Ex\u2010Factory Price (EFP)<\/td>\u20b9100 \u2013 \u20b9150 per case (24\u00d7330 ml)<\/td>Manufacturer\u2019s schedule<\/td><\/tr>
              Specific Excise Duty<\/td>\u20b920 per case (24\u00d7330 ml)<\/td>Fixed rate per case<\/td><\/tr>
              Ad Valorem Excise Duty<\/td>50% of EFP<\/td>Percentage of EFP<\/td><\/tr>
              Infrastructure Cess<\/td>\u20b93 per case<\/td>Fixed per case<\/td><\/tr>
              VAT<\/td>20% of (EFP + Total Excise)<\/td>Standard for beer<\/td><\/tr>
              Retailer Margin<\/td>10% of (EFP + Excise + VAT)<\/td>Variable by licensee<\/td><\/tr>
              Indicative RSP per Case<\/strong><\/td>\u20b9400 \u2013 \u20b9550<\/strong><\/td>Sum of all above components<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Example:<\/em> A \u20b9120 ex\u2010factory case incurs \u20b960 ad valorem and \u20b920 specific excise, totaling \u20b9200. VAT at 20% adds \u20b940, plus \u20b93 cess; a 10% margin adds \u20b924. Final RSP \u2248 \u20b9267 per case.<\/p>\n\n\n\n

              Whisky Pricing Structure<\/h2>\n\n\n\n
              Component<\/th>Rate \/ Amount<\/th>Calculation Basis<\/th><\/tr><\/thead>
              Ex\u2010Factory Price (EFP)<\/td>\u20b9800 \u2013 \u20b91,200 per Litre<\/td>Varies by brand and age category<\/td><\/tr>
              Specific Excise Duty<\/td>\u20b9250 per Litre<\/td>Fixed rate per litre<\/td><\/tr>
              Ad Valorem Excise Duty<\/td>150% of EFP<\/td>Percentage of EFP<\/td><\/tr>
              Health Cess<\/td>10% of (EFP + Excise Duty)<\/td>Proportionate levy for medical funds<\/td><\/tr>
              VAT<\/td>65% of (EFP + Excise + Cess)<\/td>Higher rate reflecting stronger demand<\/td><\/tr>
              Infrastructure Cess<\/td>\u20b95 per Litre<\/td>Fixed per litre<\/td><\/tr>
              Retailer Margin<\/td>12% of (EFP + Excise + VAT)<\/td>Reflects higher value\u2010chain complexity<\/td><\/tr>
              Indicative RSP per Litre<\/strong><\/td>\u20b92,500 \u2013 \u20b93,800<\/strong><\/td>Sum of all above components<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Example:<\/strong><\/em> For a whisky with \u20b91,000 EFP, excise duties total \u20b91,500 (\u20b9250 specific + \u20b91,500 ad valorem). Health cess at 10% adds \u20b9275; VAT at 65% on \u20b92,775 adds \u20b91,804; plus \u20b95 cess and 12% margin (~\u20b9784). Final RSP \u2248 \u20b94,364 per litre.<\/p>\n\n\n\n

              Annual Revisions and Policy Trends<\/h2>\n\n\n\n
                \n
              • Budget Announcements:<\/strong> Uttar Pradesh\u2019s annual budget often raises excise duty rates to boost revenue. Recently, ad valorem rates on spirits climbed by 5\u201310 percentage points.

                <\/li>\n\n\n\n
              • Tiered Pricing for Craft vs. Mass Brands:<\/strong> Premium\/aged whiskies face higher EFP brackets but benefit from proportionally lower ad valorem rates to encourage local distilleries.

                <\/li>\n\n\n\n
              • Social Welfare Cess Adjustments:<\/strong> Health and infrastructure cesses are periodically tweaked to fund pandemic response and rural development.<\/li>\n<\/ul>\n\n\n\n

                Impact on Consumers and Industry<\/h2>\n\n\n\n
                  \n
                • Consumer Prices:<\/strong> High combined tax rates (often exceeding 60% of RSP) make UP among the more expensive markets nationally.

                  <\/li>\n\n\n\n
                • Industry Strategy:<\/strong> Brands adjust ex\u2010factory pricing to mitigate steep ad valorem duty; some introduce smaller\u2010volume SKUs to offer \u201caffordable\u201d entry points.

                  <\/li>\n\n\n\n
                • Revenue Generation:<\/strong> Excise collections from alcohol contribute over 20% of the State\u2019s non-tax revenue.<\/li>\n<\/ul>\n\n\n\n

                  Conclusion<\/h2>\n\n\n\n

                  The pricing structure for beer and whisky in Uttar Pradesh is a layered system designed both to regulate consumption and generate substantial fiscal revenue. Excise duties\u2014both specific and ad valorem\u2014constitute the largest share of the final retail price, followed by VAT and supplementary cesses. Annual budgetary tweaks, brand positioning strategies, and evolving social levy frameworks continue to shape how manufacturers and consumers navigate this market.<\/p>\n\n\n\n\n\n\n\n

                  \u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u092c\u0940\u092f\u0930 \u0914\u0930 \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u092e\u0942\u0932\u094d\u092f \u0938\u0902\u0930\u091a\u0928\u093e<\/strong><\/h2>\n\n\n\n

                  \u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u092c\u0940\u092f\u0930 \u0914\u0930 \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u0915\u0940 \u0930\u093f\u091f\u0947\u0932 \u0915\u0940\u092e\u0924\u0947\u0902 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 \u091a\u093e\u0930 \u0915\u0930\u094b\u0902 \u2014 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u090f\u0915\u094d\u0938\u093e\u0907\u091c \u0921\u094d\u092f\u0942\u091f\u0940), \u092e\u0942\u0932\u094d\u092f-\u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 (VAT), \u0905\u0927\u0938\u0902\u0930\u091a\u0928\u093e \u0938\u0947\u0938 \u0914\u0930 \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0938 \u2014 \u0915\u0947 \u0938\u092e\u094d\u092e\u093f\u0932\u093f\u0924 \u092a\u094d\u0930\u092d\u093e\u0935 \u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0930 (\u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930) \u0914\u0930 \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 (EFP \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924) \u0926\u094b\u0928\u094b\u0902 \u0918\u091f\u0915 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 VAT \u0924\u0925\u093e \u0938\u0947\u0938 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0938\u092e\u0947\u0924 \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0947\u0932 \u0915\u0940\u092e\u0924 \u0915\u093e \u0905\u0927\u093f\u0915\u0924\u0930 \u0939\u093f\u0938\u094d\u0938\u093e \u0915\u0930\u094b\u0902 \u0938\u0947 \u092c\u0928\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n

                  1. \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0947 \u0918\u091f\u0915<\/h2>\n\n\n\n

                  \u0939\u0930 \u092c\u094b\u0924\u0932 \u092c\u0940\u092f\u0930 \u092f\u093e \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u0915\u0940 \u0915\u0940\u092e\u0924 \u092e\u0947\u0902 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092e\u0941\u0916\u094d\u092f \u091a\u0930\u0923 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902:<\/p>\n\n\n\n

                    \n
                  1. \u090f\u0915\u094d\u0938-\u092b\u0948\u0915\u094d\u091f\u0930\u0940 \u092e\u0942\u0932\u094d\u092f (EFP):<\/strong>
                    \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0924\u092f \u0915\u0940 \u0917\u0908 \u092e\u0942\u0932 \u0932\u093e\u0917\u0924, \u091c\u093f\u0938\u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u093e\u0926\u0928, \u092a\u0948\u0915\u0947\u091c\u093f\u0902\u0917 \u0914\u0930 \u092e\u093e\u092e\u0942\u0932\u0940 \u0932\u093e\u092d \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n
                  2. \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u090f\u0915\u094d\u0938\u093e\u0907\u091c \u0921\u094d\u092f\u0942\u091f\u0940):<\/strong>\n
                      \n
                    • \u0938\u094d\u0925\u093f\u0930 \u0936\u0941\u0932\u094d\u0915 \u2013 \u092e\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u0941\u092a\u092f\u0947 \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930\u0964<\/li>\n\n\n\n
                    • \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0936\u0941\u0932\u094d\u0915 \u2013 EFP \u0915\u093e \u090f\u0915 \u092a\u094d\u0930\u0924\u093f\u0936\u0924\u0964
                      \u092f\u0947 \u0926\u0930\u0947\u0902 \u201c\u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u091f\u0948\u0930\u093f\u092b\u201d \u092e\u0947\u0902 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                    • VAT \u090f\u0935\u0902 \u0938\u0947\u0938:<\/strong>\n
                        \n
                      • VAT \u2013 (EFP + \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915) \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924\u0964<\/li>\n\n\n\n
                      • \u0905\u0927\u0938\u0902\u0930\u091a\u0928\u093e \u0938\u0947\u0938 \u2013 \u090f\u0915\u094d\u0938\u093e\u0907\u091c \u0905\u0935\u0938\u0902\u0930\u091a\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930 \u092b\u093c\u093f\u0915\u094d\u0938\u094d\u0921 \u0932\u0947\u0935\u0940\u0964<\/li>\n\n\n\n
                      • \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0938 \u2013 \u091c\u0928\u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0915\u093e\u0930\u094d\u092f\u0915\u094d\u0930\u092e\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0932\u0947\u0935\u0940\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

                        \u0905\u0902\u0924\u093f\u092e \u0930\u093f\u091f\u0947\u0932 \u0938\u0947\u0932\u093f\u0902\u0917 \u092a\u094d\u0930\u093e\u0907\u0938 (RSP)<\/strong> \u092e\u0947\u0902 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0915\u093e \u092e\u093e\u0930\u094d\u091c\u093f\u0928 \u0914\u0930 \u0921\u093f\u0938\u094d\u091f\u094d\u0930\u0940\u092c\u094d\u092f\u0942\u091f\u0930 \u0915\u092e\u0940\u0936\u0928 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n

                        2. \u092c\u0940\u092f\u0930 \u092e\u0942\u0932\u094d\u092f \u0938\u0902\u0930\u091a\u0928\u093e<\/h2>\n\n\n\n
                        \u0918\u091f\u0915<\/th>\u0926\u0930 \/ \u0930\u093e\u0936\u093f<\/th>\u0917\u0923\u0928\u093e \u0906\u0927\u093e\u0930<\/th><\/tr><\/thead>
                        \u090f\u0915\u094d\u0938-\u092b\u0948\u0915\u094d\u091f\u0930\u0940 \u092e\u0942\u0932\u094d\u092f (EFP)<\/td>\u20b9100\u2013\u20b9150 \u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938 (24\u00d7330 ml)<\/td>\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0905\u0928\u0941\u0938\u0942\u091a\u0940<\/td><\/tr>
                        \u0938\u094d\u0925\u093f\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/td>\u20b920 \u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938<\/td>\u0915\u0947\u0938 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0924\u092f \u0930\u093e\u0936\u093f<\/td><\/tr>
                        \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/td>EFP \u0915\u093e 50%<\/td>EFP \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924<\/td><\/tr>
                        \u0905\u0927\u0938\u0902\u0930\u091a\u0928\u093e \u0938\u0947\u0938<\/td>\u20b93 \u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938<\/td>\u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938 \u092b\u093f\u0915\u094d\u0938\u094d\u0921<\/td><\/tr>
                        VAT<\/td>(EFP + \u0915\u0941\u0932 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915) \u0915\u093e 20%<\/td>\u092c\u0940\u092f\u0930 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0928\u0915 \u0926\u0930<\/td><\/tr>
                        \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u092e\u093e\u0930\u094d\u091c\u093f\u0928<\/td>(EFP + \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 + VAT) \u0915\u093e 10%<\/td>\u0932\u093e\u0907\u0938\u0947\u0902\u0938\u0927\u093e\u0930\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f<\/td><\/tr>
                        \u0938\u0902\u0915\u0947\u0924\u093f\u0924 RSP \u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938<\/strong><\/td>\u20b9400\u2013\u20b9550<\/strong><\/td>\u0938\u092d\u0940 \u0918\u091f\u0915\u094b\u0902 \u0915\u093e \u092f\u094b\u0917<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                        \u0909\u0926\u093e\u0939\u0930\u0923:<\/em> \u20b9120 EFP \u0935\u093e\u0932\u0947 \u0915\u0947\u0938 \u092a\u0930 \u20b960 \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0914\u0930 \u20b920 \u0938\u094d\u0925\u093f\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0915\u0941\u0932 \u20b9200\u0964 20% VAT \u20b940 \u091c\u094b\u0921\u093c\u0924\u093e \u0939\u0948, +\u20b93 \u0938\u0947\u0938; 10% \u092e\u093e\u0930\u094d\u091c\u093f\u0928 \u20b924 \u091c\u094b\u0921\u093c\u0928\u0947 \u092a\u0930 RSP \u2248 \u20b9267 \u092a\u094d\u0930\u0924\u093f \u0915\u0947\u0938 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n

                        3. \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u092e\u0942\u0932\u094d\u092f \u0938\u0902\u0930\u091a\u0928\u093e<\/h2>\n\n\n\n
                        \u0918\u091f\u0915<\/th>\u0926\u0930 \/ \u0930\u093e\u0936\u093f<\/th>\u0917\u0923\u0928\u093e \u0906\u0927\u093e\u0930<\/th><\/tr><\/thead>
                        \u090f\u0915\u094d\u0938-\u092b\u0948\u0915\u094d\u091f\u0930\u0940 \u092e\u0942\u0932\u094d\u092f (EFP)<\/td>\u20b9800\u2013\u20b91,200 \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930<\/td>\u092c\u094d\u0930\u093e\u0902\u0921 \u0914\u0930 \u0906\u092f\u0941 \u0936\u094d\u0930\u0947\u0923\u0940 \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930<\/td><\/tr>
                        \u0938\u094d\u0925\u093f\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/td>\u20b9250 \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930<\/td>\u0932\u0940\u091f\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0924\u092f \u0930\u093e\u0936\u093f<\/td><\/tr>
                        \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/td>EFP \u0915\u093e 150%<\/td>EFP \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924<\/td><\/tr>
                        \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0938<\/td>(EFP + \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915) \u0915\u093e 10%<\/td>\u091a\u093f\u0915\u093f\u0924\u094d\u0938\u093e \u0915\u094b\u0937 \u0915\u0947 \u0932\u093f\u090f<\/td><\/tr>
                        VAT<\/td>(EFP + \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 + \u0938\u0947\u0938) \u0915\u093e 65%<\/td>\u0909\u091a\u094d\u091a \u092e\u093e\u0902\u0917 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0909\u091a\u094d\u091a \u0926\u0930<\/td><\/tr>
                        \u0905\u0927\u0938\u0902\u0930\u091a\u0928\u093e \u0938\u0947\u0938<\/td>\u20b95 \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930<\/td>\u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930 \u092b\u093f\u0915\u094d\u0938\u094d\u0921<\/td><\/tr>
                        \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u092e\u093e\u0930\u094d\u091c\u093f\u0928<\/td>(EFP + \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 + VAT) \u0915\u093e 12%<\/td>\u092e\u0942\u0932\u094d\u092f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u091c\u091f\u093f\u0932\u0924\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930<\/td><\/tr>
                        \u0938\u0902\u0915\u0947\u0924\u093f\u0924 RSP \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930<\/strong><\/td>\u20b92,500\u2013\u20b93,800<\/strong><\/td>\u0938\u092d\u0940 \u0918\u091f\u0915\u094b\u0902 \u0915\u093e \u092f\u094b\u0917<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                        \u0909\u0926\u093e\u0939\u0930\u0923:<\/em> \u20b91,000 EFP \u0935\u093e\u0932\u0940 \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u20b91,750 (\u20b9250 \u0938\u094d\u0925\u093f\u0930 + \u20b91,500 \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924) \u0939\u094b\u0924\u093e \u0939\u0948\u0964 10% \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0938 \u20b9275 \u091c\u094b\u0921\u093c\u0924\u093e \u0939\u0948; \u20b92,775 \u092a\u0930 65% VAT \u20b91,804 \u091c\u094b\u0921\u093c\u0924\u093e \u0939\u0948; +\u20b95 \u0938\u0947\u0938 \u0914\u0930 12% \u092e\u093e\u0930\u094d\u091c\u093f\u0928 (~\u20b9784) \u091c\u094b\u0921\u093c\u0928\u0947 \u092a\u0930 RSP \u2248 \u20b94,364 \u092a\u094d\u0930\u0924\u093f \u0932\u0940\u091f\u0930 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n

                        4. \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0938\u0902\u0936\u094b\u0927\u0928 \u0914\u0930 \u0928\u0940\u0924\u093f\u0917\u0924 \u0930\u0941\u091d\u093e\u0928<\/h2>\n\n\n\n
                          \n
                        • \u092c\u091c\u091f \u0918\u094b\u0937\u0923\u093e\u090f\u0901:<\/strong> \u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u093e \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u092c\u091c\u091f \u0905\u0915\u094d\u0938\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092c\u0922\u093c\u093e\u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u092c\u0922\u093c\u093e\u0924\u093e \u0939\u0948; \u0939\u093e\u0932 \u092e\u0947\u0902 \u092a\u0947\u092f \u092a\u0930 \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0926\u0930\u0947\u0902 5\u201310 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0905\u0902\u0915 \u092c\u0922\u093c\u093e\u0908 \u0917\u0908\u0902\u0964<\/li>\n\n\n\n
                        • \u0915\u094d\u0930\u093e\u092b\u094d\u091f \u092c\u0928\u093e\u092e \u092e\u093e\u0938 \u092c\u094d\u0930\u093e\u0902\u0921 \u0915\u0947 \u0932\u093f\u090f \u0936\u094d\u0930\u0947\u0923\u0940\u0917\u0924 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923:<\/strong> \u092a\u094d\u0930\u0940\u092e\u093f\u092f\u092e\/\u090f\u091c\u094d\u0921 \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u092a\u0930 \u0909\u091a\u094d\u091a EFP \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0921\u093f\u0938\u094d\u091f\u093f\u0932\u0930\u0940 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u092e \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0926\u0930\u0947\u0902 \u0926\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n
                        • \u0938\u093e\u092e\u093e\u091c\u093f\u0915 \u0915\u0932\u094d\u092f\u093e\u0923 \u0938\u0947\u0938 \u0938\u092e\u093e\u092f\u094b\u091c\u0928:<\/strong> \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0914\u0930 \u0905\u0927\u0938\u0902\u0930\u0915\u094d\u0937\u093e \u0938\u0947\u0938 \u0915\u094b \u092e\u0939\u093e\u092e\u093e\u0930\u0940 \u092a\u094d\u0930\u0924\u093f\u0915\u094d\u0930\u093f\u092f\u093e \u090f\u0935\u0902 \u0917\u094d\u0930\u093e\u092e\u0940\u0923 \u0935\u093f\u0915\u093e\u0938 \u0915\u094b\u0937 \u0915\u0947 \u0932\u093f\u090f \u0938\u092e\u092f-\u0938\u092e\u092f \u092a\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n

                          5. \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u090f\u0935\u0902 \u0909\u0926\u094d\u092f\u094b\u0917 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935<\/h2>\n\n\n\n

                          \u2013 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u092e\u0942\u0932\u094d\u092f:<\/strong> \u090a\u0901\u091a\u0947 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0915\u0930 \u0926\u0930\u094b\u0902 (\u0905\u0915\u094d\u0938\u0930 RSP \u0915\u093e 60% \u0938\u0947 \u0905\u0927\u093f\u0915) \u0915\u0947 \u0915\u093e\u0930\u0923 UP \u092e\u0947\u0902 \u0905\u0932\u094d\u0915\u094b\u0939\u0932 \u092e\u0939\u0902\u0917\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964
                          \u2013 \u0909\u0926\u094d\u092f\u094b\u0917 \u0930\u0923\u0928\u0940\u0924\u093f:<\/strong> \u092c\u094d\u0930\u093e\u0902\u0921\u094d\u0938 EFP \u0938\u092e\u093e\u092f\u094b\u091c\u0928 \u0915\u0930\u0915\u0947 \u0909\u091a\u094d\u091a \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924 \u0936\u0941\u0932\u094d\u0915 \u0915\u094b \u0915\u0941\u0936\u0932\u0924\u093e \u0938\u0947 \u092a\u094d\u0930\u092c\u0902\u0927\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902; \u0915\u0941\u091b \u091b\u094b\u091f\u0947 \u092a\u0948\u0915 SKU \u0932\u0949\u0928\u094d\u091a \u0915\u0930\u0924\u0947 \u0939\u0948\u0902 \u0924\u093e\u0915\u093f \u201c\u0938\u0941\u0932\u092d\u201d \u0935\u093f\u0915\u0932\u094d\u092a \u092e\u093f\u0932 \u0938\u0915\u0947\u0902\u0964
                          \u2013 \u0930\u093e\u091c\u0938\u094d\u0935 \u0909\u0924\u094d\u092a\u093e\u0926\u0928:<\/strong> \u0905\u0932\u094d\u0915\u094b\u0939\u0932 \u0938\u0947 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u093e \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0917\u0948\u0930-\u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u092e\u0947\u0902 20% \u0938\u0947 \u0905\u0927\u093f\u0915 \u092f\u094b\u0917\u0926\u093e\u0928 \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n

                          6. \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/h2>\n\n\n\n

                          \u0909\u0924\u094d\u0924\u0930 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u092c\u0940\u092f\u0930 \u0914\u0930 \u0935\u094d\u0939\u093f\u0938\u094d\u0915\u0940 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u092e\u0947\u0902 \u092c\u0939\u0941-\u092a\u0930\u0924 \u0915\u0930 \u0938\u0902\u0930\u091a\u0928\u093e \u092e\u0941\u0916\u094d\u092f \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u0940 \u0939\u0948, \u091c\u094b \u0936\u0930\u093e\u092c \u0915\u0940 \u0916\u092a\u0924 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092a\u0930\u094d\u092f\u093e\u092a\u094d\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u091c\u0941\u091f\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915\u2014\u0938\u094d\u0925\u093f\u0930 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f-\u0906\u0927\u093e\u0930\u093f\u0924\u2014\u0905\u0902\u0924\u093f\u092e \u092e\u0942\u0932\u094d\u092f \u0915\u093e \u0938\u092c\u0938\u0947 \u092c\u0921\u093c\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0915\u0947 \u092c\u093e\u0926 VAT \u0914\u0930 \u0938\u0947\u0938 \u0906\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u092c\u091c\u091f \u0938\u0902\u0936\u094b\u0927\u0928, \u092c\u094d\u0930\u093e\u0902\u0921 \u092a\u094b\u091c\u0940\u0936\u0928\u093f\u0902\u0917 \u0930\u0923\u0928\u0940\u0924\u093f\u092f\u093e\u0901, \u0914\u0930 \u0938\u093e\u092e\u093e\u091c\u093f\u0915 \u0932\u0947\u0935\u0940 \u0922\u093e\u0902\u091a\u0947 \u0907\u0938 \u092c\u093e\u091c\u093e\u0930 \u0915\u094b \u0928\u093f\u0930\u0902\u0924\u0930 \u0906\u0915\u093e\u0930 \u0926\u0947\u0924\u0947 \u0930\u0939\u0924\u0947 \u0939\u0948\u0902\u0964]<\/p>\n","protected":false},"excerpt":{"rendered":"

                          Beer and Whisky Pricing Structure in Uttar Pradesh In Uttar Pradesh, the retail prices of beer and whisky are driven primarily by sequential layers of taxation\u2014excise duty, value-added tax (VAT), and special cesses\u2014applied to the manufacturer\u2019s (ex\u2010factory) price. Excise duty comprises both a specific (per-litre) component and an ad valorem (percentage) component. VAT and cesses […]<\/p>\n","protected":false},"author":35,"featured_media":11696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[151],"tags":[],"class_list":["post-11695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-current-affairs"],"_links":{"self":[{"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/posts\/11695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/users\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/comments?post=11695"}],"version-history":[{"count":5,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/posts\/11695\/revisions"}],"predecessor-version":[{"id":11702,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/posts\/11695\/revisions\/11702"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/media\/11696"}],"wp:attachment":[{"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/media?parent=11695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/categories?post=11695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.infipark.com\/articles\/wp-json\/wp\/v2\/tags?post=11695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}