Gangtok:The Finance Department, Govt of Sikkim has notified the" sikkim educational cess on alcoholic beverages Act " and rules governing the same. As per the rules, Educational cess has been enforced on all Sikkim Liquors and Beers irrespective of their origin of manufacture starting 10th May' 2007 whether consumption for civil markets or defence units with in Sikkim.
The Educational Cess levied at the rate of Rs.2.70 per bulk litre and Rupees 1.60 per bulk litre on Beer.The Excise Department shall levy the cess and collect the same along with the Excise duties.