Comparative Analysis Of State Alcohol Taxation Policies In India

Triveni T, Sastra Deemed University

Yeshwanth Sharma P, Sastra Deemed University

ABSTRACT

The purpose of the paper is to discuss the extent to which alcohol is consumed by people and the revenue that various States get from it. It contrasts the various tax laws across India's states. The goal of the study is to examine the differences in tax rates, structures, and policies among states and how these affect alcohol use, tax revenue, and socioeconomic characteristics. The study examines the use of previous tax regime rates, such as VAT, excise duty, etc., rather than GST rates, on alcoholic beverage consumption and the State government's authority to handle alcohol while taking the Constitution into account. The study illustrates how tax rates affect the amount of revenue generated as well as the variables that affect those rates. The objective of this paper is to investigate India's alcohol taxation policy and how it affects a number of subjects, such as revenue generation, consumption trends, and public health issues. The goal of the study is to present a thorough overview of the current tax system, including how it is implemented and the effects it has on both society and the alcohol business.

Keywords: Liquor consumption; State taxation rate; GST; Revenue and State Power.