(cid:315)(cid:175)ೇಷ (cid:170)ಾಜ(cid:205) ಪ(cid:294)(cid:206)(cid:144)ೆ
13 2025 23 1947)
BENGALURU, TUESDAY, 13, MAY, 2025 VAISHAKHA, 23, SHAKAVARSHA, 1947)
. 277 No. 277 ¨sÁUÀ – 4ಎ Part – IVA
GOVERNMENT OF KARNATAKA
No. FD 4 PES 2025 Karnataka Government Secretariat
Vidhana Soudha, Bengaluru, dated: 13th May 2025
NOTIFICATION
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 No: FD 4 PES 2025, dated:29.04.2025 in Part-IV A of the Karnataka Gazette (Extraordinary) No.248 dated: 29.04.2025 inviting objections and suggestions from all persons likely to be affected within seven days from the date of its publication in the official Gazette.
And, whereas the said Gazette was made available to the public on 29th April, 2025. 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) (Second Amendment) Rules, 2025.
(1)2 (2) They shall come into force with effect from the 15th day of May, 2025.
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 | 553.00 | 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 | 200% of Declared Price | 2-00 |
By Order and in the name of the Governor of Karnataka,
Sd/- (Bhimappa P. Ajoor) Under Secretary to Government, Finance Department (Excise)4 I V
–5 i I
° UP BL
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
ii
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