Lakshadweep Excise Regulation, 2026 establishes a comprehensive legal framework for the manufacture, possession, import, export, sale, consumption, and taxation of liquor in the Union Territory of Lakshadweep.
Saloni Kumari | Jun 6, 2026 |
President Notifies Lakshadweep Excise Regulation, 2026, to Regulate Manufacture, Sale and Consumption of Liquor
The President of India, under the Legislative Department of the Ministry of Law and Justice, has issued the Lakshadweep Excise Regulation, 2026, in the seventy-seventh year of the Republic of India.
On June 05, 2026, the regulation was published in the Gazette of India Extraordinary Part II, under Article 240 of the Constitution in Extra. It is an act that regulates the manufacture, possession, import, export, transport, purchase, sale, and consumption of liquor in the Union Territory of Lakshadweep. The regulation lays down provisions relating to the levying and collection of excise duties on alcoholic products and matters incidental thereto.
The regulation includes rules for the imposition of excise duty that will be extended to the whole of the Union territory of Lakshadweep and will come into force on the date to be notified by the Administrator.
The regulation uses several words or terminology associated with the manufacture of liquor, such as alcohol, alcoholic beverage, beer, country liquor, foreign liquor, Indian liquor, brewery, distillery, winery, and process, that are defined in the regulation itself.
In accordance with this Act, ‘alcohol’ refers to ethyl alcohol, whereas ‘liquor’ denotes alcoholic beverages like whisky, brandy, rum, vodka, beer, wine, toddy, country liquor, and others. The Regulation defines the differences between Indian liquor, country liquor, and foreign liquor and sets out different classification systems that apply to the respective categories. Moreover, it describes blending, compounding, bottling, manufacturing, and other activities related to the production of liquors.
Similarly, ‘administration’ refers to the administrator of the union territory of Lakshadweep appointed by the president under Article 239 of the Constitution, and ‘appellate authority’ refers to the authority discussed under section 84.
Refer to the official PDF for the regulation for complete information.
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