(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
29 2025 09 1947)
BENGALURU, TUESDAY, 29, APRIL, 2025 (VAISHAKHA , 09, SHAKAVARSHA, 1947)
. 248 No. 248 ¨sÁUÀ – 4ಎ Part – IVA
GOVERNMENT OF KARNATAKA
No. FD 4 PES 2025 Karnataka Government Secretariat
Vidhana Soudha, Bengaluru, Dated:29th April 2025
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 section 71 of the said Act for the information of all persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after the expire of 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 with respect to the said draft before expire of the period specified above will be considered by the State Government. The objections or suggestions may be addressed to the Principal 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) (Second Amendment) Rules, 2025.
(2) They shall come into force with effect from the date of their final publication in the official Gazette.
(1)2 2. Amendment of Schedule-D :– In the Karnataka Excise (Excise Duties and Fees) Rules, 1968 (hereinafter referred to as the 'said rules'), in Schedule-D- (i) for Serial Number I and the entries relating thereto, the following shall be substituted, namely:-
| 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 | 470.00 | 297.00 | 1.00 | |
| 02 | 471.00 | 520.00 | 367.00 | 1.25 | |
| 03 | 521.00 | 570.00 | 461.00 | 1.45 | |
| 04 | 571.00 | 650.00 | 603.00 | 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 |
(ii) 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. | |
| In rupees | In percentage/In rupees | In rupees | ||
| 1 | 300-00 and above | 205% of Declared Price | 2-00 |
By Order and in the name of the Governor of Karnataka,
(Netraprabha M. Dhayapule) Under Secretary to Government Finance Department (Admin & Advances)4 –
(i) I 5 ° UP
I
(i
(ii R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 2976 (ii) II
I I
i
i i
[
ಮುದ(cid:206)ಕರು (cid:178)ಾಗೂ ಪ(cid:206)(cid:144)ಾಶಕರು:- ಸಂಕಲ(cid:163)ಾ(cid:297)(cid:144)ಾ(cid:312)ಗಳ(cid:133), ಕ(cid:163)ಾ(cid:143)ಟಕ (cid:170)ಾಜ(cid:205)ಪತ(cid:206), ಸ(cid:144)ಾ(cid:143)(cid:312) (cid:144)ೇಂದ(cid:206) ಮುದ(cid:206)(cid:158)ಾಲಯ, (cid:166)ೆಂಗಳ(cid:136)ರು