(1)

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GOVERNMENT OF KARNATAKA

No. FD 4 PES 2025

Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, dated: 13^th 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

29^th 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.

¨sÁUÀ – 4ಎ

Part – IVA

13

2025

23

1947)

BENGALURU, TUESDAY, 13, MAY, 2025 VAISHAKHA, 23, SHAKAVARSHA, 1947)

. 277

No. 277

2

(2) They shall come into force with effect from the 15^th 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

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

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

6

ii

II

I I

i

ii

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Date: 2025.05.13 19:39:11 +05'30'