Department of Excise Entertainment & Luxury Tax
Government of NCT of Delhi

GRANT OF L-1 LICENCE:

Every year Government of NCT of Delhi formulates the Excise Policy and approves Terms & Conditions for grant of L-1 licenses. In pursuance to this policy and the approved terms & conditions, licences in form L-1 are granted for the wholesale supply of Indian liquor. These are granted to a Company or a society or a partnership firm or proprietorship firm having licensed manufacturing units(distillery / brewery /winery/bottling plant).

The applications for the grant of Licence are invited through the public notice published in some of the leading newspapers and in the official website of the Department. An application for the grant of L-1 Licence is required to be made in response to the public notice in the prescribed format together with its Appendices ('B' and 'C') to the Dy. Commissioner of Excise. The prime job of L-1 Licensee is to supply liquor to the holders of Licenses in form L-6, L-7,L-9,L-10,L-12,L-13,L-14,L-15,L-16,L-17,L-18,L-19,L-20,L-21,L-28,L-29 and other liquor licences in the National Capital Territory of Delhi.

The aspirants for the grant of L-1 Licences have to comply with the procedure as laid down in the terms and conditions for the grant of L-1 Licences which are made available in the Office during the notice period. The applicant has to submit the following documents alongwith the application on the prescribed format :

CHECK LIST FOR GRANT OF L-1 LICENCE 

Click here --> CHECK LIST FOR GRANT OF L-1 LICENCE 

CHECK LIST FOR GRANT OF L-1F LICENCE 

Click here --> CHECK LIST FOR GRANT OF L-1F LICENCE

In addition, for approval of whisky, beer and rum brands, such brands should have sold a prescribed minimum quantity in All India Market excluding Delhi during the last two preceding years as indicated in the terms and conditions. For the year 2022-2023, the minimum sale criteria as per maximum retail price are given below:-

WHISKY BRANDS

RUM BRANDS

BEER BRANDS

Once the licence is approved, the applicant is required to have a Bonded Warehouse approved for storage of liquor. Broadly speaking the applicant immediately on the approval of L-1 Licence has to deposit Licence Fee, Label registration fee and Bonded Warehouse fee & apply for the following :-

NUMBER OF L-1 LICENSEE

NUMBER OF L1F LICENCEE