(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

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.

¨sÁUÀ – 4ಎ

Part – IVA

29

2025

09

1947)

BENGALURU, TUESDAY, 29, APRIL, 2025 (VAISHAKHA , 09, SHAKAVARSHA, 1947)

. 248

No. 248

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

3

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

6

(ii)

II

I I

i

i i

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Date: 2025.05.02 11:50:54 +05'30'