(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024
Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, Dated:23.08.2024.
NOTIFICATION-I
The draft of the following rules further to amend the Karnataka Excise
(Brewery) Rules, 1967, 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 in to consideration after
fifteen days from the date of its publication in the official Gazette.
Any objections or suggestions which may be received by the State
Government from any person in respect of the said draft before expiring of 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 - 560001.
DRAFT RULES
1. Title and commencement.- (1) These rules may be called the Karnataka
Excise (Brewery) (Amendment) Rules, 2024.
(2) They shall come into force from the date of their final publication in the
Official Gazette.
2. Amendment of rule 2.- In the Karnataka Excise (Brewery) Rules,1967, in
rule 2, for clause (f), the following shall be substituted, namely: –
“(f) “Beer” means any liquor prepared from malt or grain with the addition of
sugar limited to not more than 25% by weight with or without the addition of sugar
and hops, and includes ale, black beer, porter, stout and spruce beer."
By Order and in the name
of the Governor of Karnataka
(M.Rajamma)
Under Secretary to Government,
Finance Department (CT-2 & Co-ordination)
¨sÁUÀ – 4J
Part – IV A
23
2024
ಪ
01
1946)
BENGALURU, FRIDAY, 23, AUGUST, 2024(BHADRAPADA, 01, SHAKAVARSHA, 1946)
. 410
No. 410
2
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024
Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, Dated:23.08.2024.
NOTIFICATION-II
The draft of the following rules further to amend the Karnataka Excise
(Bottling of Liquor) Rules, 1967, 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 the persons likely to be
affected thereby and notice is hereby given that the said draft will be taken in to
consideration after fifteen days from the date of its publication in the official
Gazette.
Any objections or suggestions which may be received by the State
Government from any person with 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-560001.
DRAFT RULES
1. Title and commencement.- (1) These rules may be called the Karnataka
Excise (Bottling of Liquor) (Amendment) Rules, 2024.
(2) They shall come into force from the date of their final publication in the
Official Gazette.
2. Amendment of rule 15.- In rule 15 of the Karnataka Excise (Bottling of
Liquor) Rules, 1967, in sub-rule (3) after clause (g), the following clause shall be
inserted, namely –
“(h) in case of Beer, the minimum percentage of Malt and Sugar by weight
shall be displayed in the ingredients”.
By Order and in the name
of the Governor of Karnataka
(M.Rajamma)
Under Secretary to Government,
Finance Department (CT-2 & Co-ordination)
3
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024
Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, Dated:23.08.2024.
NOTIFICATION-III
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 the persons likely to be
affected thereby and notice is hereby given that the said draft will be taken in to
consideration after fifteen days from the date of its publication in the official
Gazette.
Any objections or suggestions which may be received by the State
Government from any person with 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 - 560001.
DRAFT RULES
1. Title and commencement.- (1) These rules may be called the Karnataka
Excise (Excise Duties and Fees) (Fifth Amendment) Rules, 2024.
(2) They shall come into force from the date of their final publication in the
Official Gazette.
2. Amendment of rule 2-AE.- In the Karnataka Excise (Excise Duties and
Fees) Rules,1968 (hereinafter referred to as the ‘said rules’), in rule 2-AE, in sub
rule (3), in clause (v), for sub-clause (b) and the entries relating thereunder the
following shall be substituted, namely:–
“(b) in case of Beer- Rs.300-00 per case of 7.8/7.92/12 bulk litres”
3. Amendment of schedule-A.- In schedule-A to the said rules, for serial
No.7 and the entries relating thereto, the following shall be substituted, namely:–
“
Sl.
No
Name of the Article
Alcohol content
Rate of Duty
7
Beer
(a) ≤ 5% v/v
Rs.10 per bulk
litre
(b) > 5% v/v to ≤
6.5% v/v
Rs.16 per bulk
litre
(c) > 6.5% v/v to ≤
8% v/v R
Rs.20 per bulk
litre
”
4. Amendment of schedule-D.- In schedule-D to the said rules,–
(i) for Serial Number II and the entries relating thereto, the following shall be
substituted, namely:-
“
4
Sl
No
Name of
the
Article
Declared price
range per case
containing 7.8/
7.92 /12 Bulk
litres of Beer
Rate of Additional Excise
Duty/Additional Countervailing Duty
per Bulk litre
II
Beer
(bottled)
(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
Beer 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.
In rupees
In percentage/In
rupees
In rupees
1
300-00
and
above
195%
of
Declared
Price or Rs.130/- per
BL
whichever
is
higher
2-00
”
(ii) for Serial Number III and the entries relating thereto, the following shall be
substituted, namely:-
“
5
Sl
No
Name of
the
Article
Declared
price range
per bulk
litre of Beer
Rate of Additional Excise Duty/ Additional
Countervailing duty per B.L.
III
Beer
(Draught/
Bulk)
Manufactured
in
Karnataka
and
when
issue to a Licensee under
the
Karnataka
Excise
(Lease of the Right of
Retail
Vend
of
Beer)
Rules, 1976.
Manufactured
in
Karnataka
and
when issued to a
Licensee for export
outside the State of
Karnataka
but
within India by way
of sale or Stock
transfer.
In rupees
In percentage/In rupees
In rupees
III
40-00 and
above
185% of Declared Price or
Rs.120/-
per
BL
whichever is higher
1-00
”
5. Amendment of Schedule-D1.- In Schedule-D1 to the said rules, in
column 4 for the words, letters and figures “Fifty percent of the annual installed
capacity at the rate of Rs.25.00 per bulk litre”, the words, letters and figures “Fifty
percent of the annual installed capacity at the rate of Rs.50 per bulk litre”, shall be
substituted.
By Order and in the name
of the Governor of Karnataka
(M.Rajamma)
Under Secretary to Government,
Finance Department (CT-2 & Co-ordination)
8
III
–
v
”.
–
(a) ≤ 5% v/v
(b) > 5% v/v to ≤ 6.5% v/v
(c) > 6.5% v/v to ≤ 8% v/v
10
(ii)
III
I I
I
–
“
”
“
”
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Date: 2024.08.26 17:43:48 +05'30'