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<xbrli:xbrl xmlns:in-capmkt="https://www.sebi.gov.in/xbrl/2023-05-31/in-capmkt" xmlns:in-capmkt-ent="https://www.sebi.gov.in/xbrl/Prior_Intimation_Of_Board_Meeting/2023-05-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="https://www.sebi.gov.in/xbrl/Prior_Intimation_Of_Board_Meeting/2023-05-31/in-capmkt-roles" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-capmkt-type="https://www.sebi.gov.in/xbrl/2023-05-31/in-capmkt-types" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2023-05-31.xsd"/><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">507514</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-09-01</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">507514</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-09-01</xbrli:startDate><xbrli:endDate>2026-09-01</xbrli:endDate></xbrli:period></xbrli:context><in-capmkt:NSESymbol contextRef="MainI">SDBL</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">SOM DISTILLERIES &amp; BREWERIES LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:WhetherCompanyIsSME contextRef="MainD">false</in-capmkt:WhetherCompanyIsSME><in-capmkt:ISIN contextRef="MainI">INE480C01038</in-capmkt:ISIN><in-capmkt:TypeOfMeeting contextRef="MainI">Board Meeting,Committee Meeting</in-capmkt:TypeOfMeeting><in-capmkt:DetailsOfCommitteeMeetingOrOtherTypeOfMeeting contextRef="MainI">Nomination and Remuneration Committee Meeting and Audit Committee Meeting</in-capmkt:DetailsOfCommitteeMeetingOrOtherTypeOfMeeting><in-capmkt:TypeOfIntimation contextRef="MainD">New</in-capmkt:TypeOfIntimation><in-capmkt:DateOfProposedMeeting contextRef="MainD">2026-09-05</in-capmkt:DateOfProposedMeeting><in-capmkt:WhetherTradingWindowIsClosed contextRef="MainD">true</in-capmkt:WhetherTradingWindowIsClosed><in-capmkt:DateOfStartOfTradingWindowClosure contextRef="MainI">2026-09-01</in-capmkt:DateOfStartOfTradingWindowClosure><in-capmkt:DetailsOfDateOfEndOfTradingWindowClosure contextRef="MainI">08-09-2026</in-capmkt:DetailsOfDateOfEndOfTradingWindowClosure><in-capmkt:DateOfReport contextRef="MainI">2026-09-01</in-capmkt:DateOfReport><in-capmkt:Agenda1 contextRef="MainD">Fund raising</in-capmkt:Agenda1><in-capmkt:Agenda2 contextRef="MainD">Other business</in-capmkt:Agenda2><in-capmkt:ModeOfRaisingFunds contextRef="MainD">Preferential issue</in-capmkt:ModeOfRaisingFunds><in-capmkt:RemarksWebsiteDissemination contextRef="MainI">• To consider and approve Issue of Convertible Equity Warrants / shares to the Promoters / Promoters Group/ Other Investor on a Preferential basis.                               • To fix day, date, time and venue of the ensuing 33rd Annual General Meeting and approve the Final Notice of the AGM and annual report of the Company for the FY ended 31.03.2026 and accordingly to fix record date / book closure / relevant date and other matters.</in-capmkt:RemarksWebsiteDissemination></xbrli:xbrl>
