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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Customs & Trade

        Cheers! Tipplers to rejoice as Indo-UK deal to cut premium Scotch whisky price

        July 24, 2025

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        New Delhi, July 24 (PTI) From Johnny Walker to single malts like Lagavulin and Glenlivet, Scotch whisky will cost less in India after the landmark India-UK Free Trade Agreement slashed import duty on British spirits.

        As per the FTA signed in London between the two countries, India is reducing duty on UK whisky and gin from 150 per cent to 75 per cent and further to 40 per cent in the 10th year of the deal.

        According to experts, in the premium segment, such as Johnnie Walker Black Label and Chivas Regal, prices may fall by Rs 200–300 per bottle. For Scotch brands such as Black Dog, 100 Pipers, Passport, Vat 69 and Black & White that are bottled in India, the drop may be Rs 100-150.

        Though Scotch has a very small share, less than one per cent, in the Indian whisky market, India is the world’s number one Scotch Whisky market by volume, according to the Scotch Whisky Association data.

        It had regained its position after replacing France, with 192 million bottles exported in 2024, the association said.

        In India, Scotch whisky brands as Johnnie Walker, Chivas Regal, and The Glenlivet are the most popular. Among these, Johnnie Walker is one of the best-selling Scotches here.

        Other notable brands sold in India are Macallan, Ballantine's, and Glenfiddich.

        Typically, a Johnnie Walker Black Label (750 ml) costs around Rs 3,100 and a Macallan, matured 12-Year (750 ml) is priced at around Rs 8,000.

        Pernod Ricard's popular Scotch brand Chivas Regal and its single malt brand The Glenlivet are not sold in Delhi, due to the NCT government's rejection of license applications of its parent firm.

        However, in the adjoining markets such as Gurugram, Chivas Regal is sold for Rs 2,500 per bottle, and The Glenlivet 12 Years is sold at Rs 3,200 onwards.

        While there are entry-level Scotches such as Black Dog, 100 Pipers, Passport, Vat 69 and Black & White, which are imported in India and then bottled here to save tax. They are priced at Rs 1,800 and above.

        A Monkey Shoulder (750 ml) is priced at Rs 3,400 in Delhi, while Ballantine's 12 Year-old Scotch Whisky (750 ml) is priced around Rs 2,710.

        Aberfeldy Highland Single Malt costs around Rs 3,800 and Lagavulin prices start from Rs 9,500.

        The history of Scotch whisky in India is deeply intertwined with British colonial rule, starting in the 19th century. The British Raj introduced Scotch to India, initially for the consumption of British troops and administrators and later extended to the Indian elite.

        It soon became a symbol of taste and social status during the colonial rule and continued to enjoy the patronage even in socialist India after independence.

        Though in the last five years, Indian whisky brands as Amrut, Paul John, Rampur, Indri, etc have evolved and have won international awards and accolades, leading the way in producing world-class single malt whiskies, however, Scotch continues to be popular, particularly in the premium and luxury segments.

        Scotch whisky is divided into five distinct categories - single malt Scotch whisky, single grain Scotch whisky, blended malt Scotch whisky, blended grain Scotch whisky, and blended Scotch whisky.

        Besides Scotch, duty waiver will also apply on the import of bulk Scotch, used by several Indian Made Foreign Liquor (IMFL) players for blending purposes.

        It will not only ease the cost burden but also help to make premium spirits more accessible and affordable in India, which is the world's largest whisky market. PTI KRH KRH MR

        Import duty reduction on UK whisky and gin under the India-UK FTA will lower retail prices and ease blending imports. India UK Free Trade Agreement enacts a phased tariff reduction on UK whisky and gin-cutting duties from the current high rate to an intermediate rate and ultimately to a lower rate by year ten-and grants a duty waiver for bulk Scotch imports used by IMFL producers for blending, together reducing import and production costs and improving market access for UK spirits.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Import duty reduction on UK whisky and gin under the India-UK FTA will lower retail prices and ease blending imports.

                                India UK Free Trade Agreement enacts a phased tariff reduction on UK whisky and gin-cutting duties from the current high rate to an intermediate rate and ultimately to a lower rate by year ten-and grants a duty waiver for bulk Scotch imports used by IMFL producers for blending, together reducing import and production costs and improving market access for UK spirits.





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