(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 5 PES 2024 Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, dated: 08 January 2025

NOTIFICATION-I

Whereas the draft of the following rules further to amend the Karnataka Excise

(Brewery) Rules, 1967, was published as required by sub-section (1) of Section 71 of

the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification-I No: FD

5 PES 2024, dated: 23.08.2024 in Part-IV A of the Karnataka Gazette (Extraordinary)

No.410 dated: 23.08.2024 inviting objections and suggestions from all persons likely

to be affected within fifteen days from the date of its publication in the official Gazette.

And, whereas the said Gazette was made available to the public on 23rd August,

2024.

And, whereas objections and suggestions received in respect of the said draft

have been considered by the State Government.

Now, therefore in exercise of the powers conferred by Section 71 of the Karnataka

Excise Act, 1965 (Karnataka Act 21 of 1966), the Government of Karnataka hereby

makes the following rules, namely: -

RULES

1. Title and commencement:- (1) These rules may be called the Karnataka Excise

(Brewery) (Amendment) Rules, 2025.

(2) They shall come into force with effect from the 20th day of January 2025.

2. Amendment of Rule 2:– In the Karnataka Excise (Brewery) Rules,1967 in Rule 2,

for clause (f), the following shall be substituted, namely:-

¨sÁUÀ – 4J

Part – IVA

08

2025 ¥ÀĵÀå 18

1946)

BENGALURU, WEDNESDAY, 08, JANUARY, 2025 PUSHYA, 18, SHAKAVARSHA, 1946)

. 10

No. 10

2

“(f) ‘Beer’ means any fermented liquor prepared from malt or grain with

or without the addition of sugar and hops, and includes ale, black beer,

porter, stout and spruce beer.

Note: -The addition of sugar shall not be more than 25% by weight”.

By Order and in the name

of the Governor of Karnataka,

(Bhimappa P Ajoor)

Under Secretary to Government,

Finance Department (Excise)

I

I

IV

–

3

GOVERNMENT OF KARNATAKA

No. FD 5 PES 2024 Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, dated:8th January 2025

NOTIFICATION-II

Whereas the draft of the following rules further to amend the Karnataka Excise

(Bottling of Liquor) Rules, 1967, was published as required by sub-section (1) of

Section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in

Notification- II No: FD 5 PES 2024, dated: 23.08.2024 in Part-IV A of the Karnataka

Gazette (Extraordinary) No.410 dated: 23.08.2024 inviting objections and suggestions

from all persons likely to be affected within fifteen days from the date of its publication

in the official Gazette.

And, whereas the said Gazette was made available to the public on 23rd August,

2024.

And, whereas objections and suggestions received in respect of the said draft

have been considered by the State Government.

Now, therefore, in exercise of the powers conferred by Section 71 of the

Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966), the Government of Karnataka

hereby makes the following rules, namely:-

RULES

1. Title and commencement:- (1) These rules may be called the Karnataka Excise

(Bottling of Liquor) (Amendment) Rules, 2025.

(2) They shall come into force with effect from the 20th day of January 2025.

4

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,

(Bhimappa P Ajoor)

Under Secretary to Government,

Finance Department (Excise)

II

II

IV

5

–

GOVERNMENT OF KARNATAKA

No. FD 5 PES 2024 Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, dated:8th January 2025

NOTIFICATION-III

Whereas the draft of the following rules further to amend the Karnataka Excise

(Excise Duties and Fees) Rules, 1968, was published as required by sub-section (1) of

Section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in

Notification-III No: FD 5 PES 2024, dated: 23.08.2024 in Part-IV A of the Karnataka

Gazette (Extraordinary) No.410 dated: 23.08.2024 inviting objections and suggestions

from all persons likely to be affected within fifteen days from the date of its publication

in the official Gazette.

And, whereas the said Gazette was made available to the public on 23rd August,

2024.

And, whereas objections and suggestions received in respect of the said draft

have been considered by the State Government.

Now, therefore, in exercise of the powers conferred by Section 71 of the

Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966), the Government of Karnataka

hereby makes the following rules, namely: -

RULES

1. Title and commencement:- (1) These rules may be called the Karnataka Excise

(Excise Duties and Fees) (Amendment) Rules, 2025.

(2) They shall come into force with effect from the 20th day of January 2025,

except Amendment of Schedule-D1,which shall come into force with effect from the

1st day of February 2025.

6

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.12 per bulk litre

b. > 5% v/v to ≤ 8% v/v

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:-

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.

7

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:-

Sl

No

Name of the

Article

Declared price

range per bulk

litre of Beer

Rate

of

Additional

Excise

Duty/Additional

Countervailing duty per Bulk Litre.

III

Beer

(Draught/Bulk)

Manufactured

in

Karnataka and when

issued 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

1

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

(Bhimappa P Ajoor)

Under Secretary to Government,

Finance Department (Excise)

III

8

III

IV

–

v

–

a ≤

v v

b

v v t o ≤

v v

9

–

(i)

II

I I

i

ii

10

(ii)

III

III

–

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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

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Date: 2025.01.08 19:26:55 +05'30'