(1)
ϝೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 3 PES 2024
Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, Dated:18.06.2024.
NOTIFICATION
The draft of the following rules further to amend the Karnataka Excise (Excise Duties and
Fees) Rules, 1968, which the Government of Karnataka proposes to make in exercise of the powers
conferred by Section 71 of the Karnataka Excise Act, 1965, (Karnataka Act 21 of 1966) is hereby
published as required by sub-section (1) of the said section for the information of all persons likely
to be affected thereby and notice is hereby given that the said draft will be taken up for consideration
after seven days from the date of its publication in the official Gazette.
Any objection or suggestion which may be received by the State Government from any person
in respect of the said draft before the period specified above will be considered by the State
Government. The objections or suggestions may be addressed to the Additional Chief Secretary to
Government, Finance Department, Vidhana Soudha, Bengaluru - 01.
DRAFT RULES
1. Title and commencement:- (1) These rules may be called the Karnataka Excise (Excise
Duties and Fees) (Amendment) Rules, 2024.
(2) They shall come into force with effect from the 1st day of July, 2024.
2. Amendment of Schedule-D:– In the Karnataka Excise (Excise Duties and Fees)
Rules, 1968, in Schedule-D, for Serial Number I and the entries relating thereto, the following
shall be substituted, namely:-
¨sÁUÀ – 4ಎ
Part – IVA
, 18
, 2024(
, 28
, 1946)
BENGALURU,TUESDAY, 18, JUNE, 2024(JYEISHTA, 28, SHAKAVARSHA, 1946)
. 290
No. 290
2
Sl
No
Name of the Article
Declared price range
per case containing
8.64/9/12 Bulk litres
of liquor
Rate of Additional Excise Duty/Additional Countervailing Duty
per B.L. of 25° UP
I
Brandy, Whisky, Gin,
Rum and such other
liquors, but not including
Beer, Wine, Toddy and
Fenny
From
To
(1)
Manufactured
in
Karnataka and when issued
to a Distributor Licensee
under the Karnataka Excise
(Sale of Indian and Foreign
Liquors) Rules, 1968, for
the purpose of sale within
Karnataka but excluding the
liquor issued to a licensee
holding Military Canteen
Licence, Military Canteen
Stores Bonded Warehouse
Licence or Border Security
Force
or
Para-Military
Forces Licences;
or
(2) Manufactured in other
States in India and when
imported
into
Karnataka
State
by
a
Distributor
Licensee.
(1) Manufactured in Karnataka:
(i) when issued to a licensee holding
Military Canteen Licence, Military
Canteen Stores Bonded Warehouse
Licence or Border Security Force or
Para-Military Forces Licences; or
(ii) when issued for export to licensees
outside Karnataka but within India by
way of sale or stock transfer;
or
(2) Manufactured in other States in
India
and
when
imported
into
Karnataka by a Licensee holding the
Military
Canteen
Stores
Bonded
Warehouse Licence.
Rs. Ps.
Rs. Ps.
Rs. Ps.
Rs.Ps.
01
000.00
450.00
215.00
1.00
02
451.00
520.00
316.00
1.25
03
521.00
570.00
411.00
1.45
04
571.00
650.00
523.00
1.95
05
651.00
750.00
620.00
2.25
06
751.00
900.00
770.00
2.50
07
901.00
1050.00
870.00
2.75
08
1051.00
1300.00
970.00
3.00
09
1301.00
1800.00
1200.00
3.10
10
1801.00
2500.00
1400.00
3.25
11
2501.00
5000.00
1600.00
3.35
12
5001.00
8000.00
2000.00
3.50
13
8001.00
12500.00
2400.00
3.70
14
12501.00
15000.00
2600.00
3.70
15
15001.00
20000.00
2800.00
3.70
16
20001.00
above
3000.00
3.70
By Order and in the name
of the Governor of Karnataka,
(Manjula Nataraj)
Under Secretary to Government,
Finance Department (Excise).
3
ಕ£ಾಟಕ ಸಾರ
ಸಂೆÍ: ಆಇ 3 īಇಎŤ 2024
ಕ£ಾಟಕ ಸಾರ ಸě®ಾಲಯ
Ļ¢ಾನ ±ೌಧ,
¦ೆಂಗಳರು, Ĩ£ಾಂಕ:18.06.2024
ಅĩಸೂಚ£ೆ
ಕ£ಾಟಕ ಅಬಾĸ ಅĩĪಯಮ, 1965 (1966ರ ಕ£ಾಟಕ ಅĩĪಯಮ ಸಂೆÍ 21)ರ 71£ೇ ಪÎಕರಣದ
ಮೂಲಕ ಪÎದತîಾದ ಅĩಾರವನುÇ ಚ¬ಾĵľ, ಕ£ಾಟಕ ಸಾರವ ರěಸಲು ಉ¡ೆÅೕļľರುವ, ಕ£ಾಟಕ
ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ ಮತುÃ ಶುಲ´ಗಳ ) Īಯಮಗಳ , 1968 ಅನುÇ ಮತÃಷು¾ ĦದುÅಪģ ¨ಾಡಲು, ಈ
ಮುಂĨನ Īಯಮಗಳ ಕರಡನುÇ, ಸದĸ ಪÎಕರಣದ (1)£ೇ ಉಪ-ಪÎಕರಣದ ಮೂಲಕ ಅಗತÍಪģľರುವಂೆ
ಇದĸಂದ ¦ಾĩತªಾಗಬಹು¡ಾದ ಎ¬ಾÐ ವÍĔÃಗಳ ¨ಾĿĦಾĖ ಈ ಮೂಲಕ ಪÎಕġľ¡ೆ ಮತುÃ ಅದು ಸಾĸ
ªಾಜÍಪತÎದĹÐ ಪÎಕಟೆ©ಾದ Ĩ£ಾಂಕĨಂದ ಏಳ Ĩನಗಳ ತರು®ಾಯ ಸದĸ ಕರಡನುÇ ಪĸಗಣ£ೆೆ
ೆೆದುೊಳѬಾಗುವ¡ೆಂದು ಈ ಮೂಲಕ Ħĺವĺೆ Īೕಡ¬ಾĖ¡ೆ.
ijೕ¬ೆ ĪĨಷ¾ಪģľದ ಅವĩಯ ಮುಾÃಯೆ´ ಮುಂೆ, ಸದĸ ಕರģೆ ಸಂಬಂĩľದಂೆ ªಾಜÍ ಸಾರವ
©ಾವ¡ೇ ವÍĔÃĵಂದ ľÒೕಕĸಸಬಹು¡ಾದ ©ಾವ¡ೇ ಆďೇಪೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ªಾಜÍ ಸಾರವ
ಪĸಗĥಸುತáೆ. ಆďೇಪೆ ಅಥ®ಾ ಸಲ²ೆಗಳನುÇ ಸಾರದ ಅಪರ ಮುಖÍ ಾಯದļಗಳ , ಆħಕ ಇ¬ಾೆ,
Ļ¢ಾನ ±ೌಧ, ¦ೆಂಗಳರು - 01 ಇವĸೆ ಕಳ Ŀಸಬಹುದು.
ಕರಡು Īಯಮಗಳ
1. ļೕĽೆ ಮತುÃ ¤ಾÎರಂಭ :- (1) ಈ ĪಯಮಗಳನುÇ ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ ಮತುÃ ಶುಲ´ಗಳ )
(ĦದುÅಪģ) Īಯಮಗಳ , 2024 ಎಂದು ಕªೆಯತಕ´ದುÅ.
(2) ಅವ, 1£ೇ ಜು¬ೈ, 2024 ĸಂದ ಾĸೆ ಬರತಕ´ದುÅ.
2. ಅನುಸೂě-ģ ಯ ĦದುÅಪģ:– ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ ಮತುÃ ಶುಲ´ಗಳ ) Īಯಮಗಳ ,
1968ರ ಅನುಸೂě-ģ ನĹÐ, ಕÎಮ ಸಂೆÍ I ಮತುÃ ಅವಗĺೆ ಸಂಬಂĩľದ ನಮೂದುಗĺೆ, ಈ
ಮುಂĨನವಗಳನುÇ ಪÎಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-
4
ಕÎಮ
ಸಂೆÍ
ಪ¡ಾಥದ
²ೆಸರು
ಮದÍ
8.64/9/12
ಬş´
ĹೕಟರುಗಳನುÇ
ಒಳೊಂಡ
ಪÎĦŴಂದು
¤ೆġ¾ೆೆ
ĪĨಷ¾ಪģľದ ęೂೕĽತ ದರ
25° UP ವªೆĖನ ಪÎĦŴಂದು İಎş Ĺೕಟĸನ ²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕದ
ದರ / ²ೆಚು¹ವĸ ಪÎĦ ಸುಂಕ
I
¦ಾÎಂĨ,
Ļľ´,
ĝŖ, ರś ಮತುÃ
ಅಂಥ
ಇತರ
ಮದÍಗಳ ,
ಆದªೆ, İಯŝ,
®ೈŖ,
±ೇಂĨ
ಮತುÃ
¥ೆĪÇಗಳನುÇ
ಒಳೊಳ ÑವĨಲÐ
ಇಂದ
ವªೆೆ
(1)
ಕ£ಾಟಕದĹÐ
ಉಾÈĨľದ
ಮತುÃ
ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ
ಉ¡ೆÅೕಶಾ´Ė
ಕ£ಾಟಕ
ಅಬಾĸ
(§ಾರĦೕಯ
ಮತುÃ
Ļ¡ೇļ
ಮದÍಗಳ
¨ಾªಾಟ) Īಯಮಗಳ , 1968 ರ
ijೕªೆೆ ģľĄಬೂÍಟŝ ¬ೈ±ೆŖÕ ¡ಾರĪೆ
¬ೈ±ೆŖÕ ನುÇ
Īೕģ¡ಾಗ
ಆದªೆ,
IJĹಟĸ
ಾÍಂġೕŖ ¬ೈ±ೆŖÕ, IJĹಟĸ ಾÍಂġೕŖ
ಮĺೆ ಬಂಧಪಾÎĩೕನ ಉಾÎಣ ¬ೈ±ೆŖÕ
ಅಥ®ಾ ಗģ ಭದÎಾ ಪೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ
ಪೆಗಳ
¬ೈ±ೆŖÕ ಗಳನುÇ
²ೊಂĨರುವ
¬ೈ±ೆŖÕ ¡ಾರĪೆ
Īೕģದ
ಮದÍಗಳನುÇ
²ೊರತುಪģľ;
ಅಥ®ಾ
(2)
§ಾರತದĹÐ
ಇತರ
ªಾಜÍಗಳĹÐ
ಉಾÈĨľದ
ಮತುÃ
ģľĄಬೂÍಟŝ
¬ೈ±ೆŖÕ ¡ಾರನ
ಮೂಲಕ
ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳೆ ಆಮದು ¨ಾģೊಂಾಗ.
(1) ಕ£ಾಟಕದĹÐ ಉಾÈĨľದ:
(i) IJĹಟĸ ಾÍಂġೕŖ ¬ೈ±ೆŖÕ,
IJĹಟĸ
ಾÍಂġೕŖ
ಮĺೆ
ಬಂಧಪಾÎĩೕನ
ಉಾÎಣ
¬ೈ±ೆŖÕ
ಅಥ®ಾ ಗģ ಭದÎಾ ಪೆ ಅಥ®ಾ ಅªೆ
±ೇ£ಾ ಪೆ ¬ೈ±ೆŖÕ ಗಳನುÇ ²ೊಂĨರುವ
¬ೈ±ೆŖÕ ¡ಾರĪೆ Īೕģದ; ಅಥ®ಾ
(ii) ಕ£ಾಟಕದ ²ೊರೆ ಆದªೆ, ¨ಾªಾಟ
ಅಥ®ಾ ¡ಾ±ಾÃನು ವಾವೆಯ ಮೂಲಕ
§ಾರತ¡ೊಳĖನ ¬ೈ±ೆŖÕ ¡ಾರĸೆ ರĭÃ
¨ಾಡು®ಾಗ;
ಅಥ®ಾ
(2)
§ಾರತದĹÐ
ಇತರ
ªಾಜÍಗಳĹÐ
ಉಾÈĨľದ ಮತುÃ IJĹಟĸ ಾÍಂġೕŖ
ಮĺೆ
ಬಂಧಪಾÎĩೕನ
ಉಾÎಣ
¬ೈ±ೆŖÕ
²ೊಂĨರುವ
¬ೈ±ೆŖÕ ¡ಾರನ
ಮೂಲಕ
ಕ£ಾಟಕ
ªಾಜÍ¡ೊಳೆ
ಆಮದು ¨ಾģೊಂಾಗ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
ರೂ. ¤ೈ.
01
000.00
450.00
215.00
1.00
02
451.00
520.00
316.00
1.25
03
521.00
570.00
411.00
1.45
04
571.00
650.00
523.00
1.95
05
651.00
750.00
620.00
2.25
06
751.00
900.00
770.00
2.50
07
901.00
1050.00
870.00
2.75
08
1051.00
1300.00
970.00
3.00
09
1301.00
1800.00
1200.00
3.10
10
1801.00
2500.00
1400.00
3.25
11
2501.00
5000.00
1600.00
3.35
12
5001.00
8000.00
2000.00
3.50
13
8001.00
12500.00
2400.00
3.70
14
12501.00
15000.00
2600.00
3.70
15
15001.00
20000.00
2800.00
3.70
16
20001.00
ijೕಲÈಟು¾
3000.00
3.70
ಕ£ಾಟಕ ªಾಜͤಾಲರ ಆ¡ೇ¯ಾನು±ಾರ
ಮತುÃ ಅವರ ²ೆಸĸನĹÐ,
(ಮಂಜುಾ ನಟªಾŊ)
ಸಾರದ ಅĩೕನ ಾಯದļ,
ಆħಕ ಇ¬ಾೆ (ಅಬಾĸ)
[
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ , ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದÎಾಲಯ, ¦ೆಂಗಳರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, st=Karnataka,
2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16,
postalCode=560059, street=BANGALORE, pseudonym=ca58c76cf7e2445d7a4f3f51407e025e,
serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0,
ou=GOVERNMENT OF KARNATAKA, o=GOVERNMENT OF KARNATAKA, cn=THAMMAIAH
Date: 2024.06.19 13:07:32 +05'30'