(1)

ϝೇಷ ªಾಜÍ ಪĦΐೆ

ಕ£ಾಟಕ ಸಾರ

๸ಒ౲:ಆಇ 14 īಇಎŤ 2026

ಕකბಟಕ ಸ౽ბರ ಸ೉฿ಲಯ,

เඋನ๷ಧ,

œಾ.İ.ಆŝ.ಅಂ¦ೇಡ´ŝ Ļೕĩ,

෍ಂಗิฆ, ൽකಂಕ: 08.05.2026.

ಅĩಸೂಚ£ೆ

ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುà ಶುಲ´ಗಳ…) Īಯಮಗಳ…, 1968 ಅನುÇ ಮತÃಷು¾

ĦದುÅಪģ ¨ಾಡುವ ಕರಡನುÇ, ಕ£ಾಟಕ ಅಬಾĸ ಅĩĪಯಮ, 1965 (1966 ರ ಕ£ಾಟಕ ಅĩĪಯಮ ಸಂ‘ೆÍ

21) ರ 71 £ೇ ಪÎಕರಣದ (1) £ೇ ಉಪ-ಪÎಕರಣದ ಮೂಲಕ ಅಗತÍಪģಸ¬ಾದಂŸೆ, ಅĩಸೂಚ£ೆ ಸಂ‘ೆÍ: ಆಇ 14

īಇಎŤ 2026 ರ Ĩ£ಾಂಕ: 18.04.2026 ನುÇ ಕ£ಾಟಕ ªಾಜÍ ಪತÎ §ಾಗ-IV ಎ ಸಂ‘ೆÍ: 291, Ĩ£ಾಂಕ:

18.04.2026 ರĹÐ ಅವƒಗಳನುÇ ಪÎಕġľದ ಏಳ… Ĩನಗ­ೆˆಳ’ಾĖ, ಇದĸಂದ ¦ಾĩತªಾಗಬಹು¡ಾದ ಎ¬ಾÐ

ವÍĔÃಗĺಂದ ಆďೇಪžೆಗಳ… ಮತುÃ ಸಲ²ೆಗಳನುÇ ಆ²ಾÒĪľ ಪÎಕġľರುವƒದĸಂದ.

ಮತುÃ, ಸದĸ ªಾಜÍ ಪತÎವನುÇ Ĩ£ಾಂಕ: 18.04.2026 ರಂದು ±ಾವಜĪಕĸ’ೆ ಲಭÍ®ಾಗುವಂŸೆ

¨ಾģರುವƒದĸಂದ.

ಮತುÃ, ಸದĸ ಕರģ’ೆ ಸಂಬಂĩľದಂŸೆ ಆďೇಪžೆಗಳನುÇ ಮತುà ಸಲ²ೆಗಳನುÇ ªಾಜÍ ಸಾರವƒ ľÒೕಕĸľ

ಪĸಗĥľರುವƒದĸಂದ.

ಆದÅĸಂದ, ಕ£ಾಟಕ ಅಬಾĸ ಅĩĪಯಮ, 1965 (1966 ರ ಕ£ಾಟಕ ಅĩĪಯಮ ಸಂ‘ೆÍ 21) ರ 71

£ೇ ಪÎಕರಣದ ಮೂಲಕ ಪÎದತîಾದ ಅĩಾರಗಳನುÇ ಚ¬ಾĵľ, ಕ£ಾಟಕ ಸಾರವƒ, ಈ ಮೂಲಕ ಮುಂĨನ

ĪಯಮಗಳನುÇ ರěಸುತáೆ, ಎಂದªೆ:-

Īಯಮಗಳ…

1. ļೕĽೆ ಮತುà ¤ಾÎರಂಭ :- (1) ಈ ĪಯಮಗಳನುÇ ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುà ಶುಲ´ಗಳ…)

(2£ೇ ĦದುÅಪģ) Īಯಮಗಳ…, 2026 ಎಂದು ಕªೆಯತಕ´ದುÅ.

¨sÁUÀ – 4ಎ

Part – IVA

, 08

, 2026

18

1948)

BENGALURU, FRIDAY, 08, MAY, 2026 ( VAISHAKHA , 18, SHAKAVARSHA, 1948)

. 361

No. 361

2

(2) ಈ Īಯಮಗಳ…, 11£ೇ ijೕ, 2026 ĸಂದ —ಾĸ’ೆ ಬರತಕ´ದುÅ.

2. 1-ಎ £ೇ Īಯಮದ ĦದುÅಪģ:– ಕ£ಾಟಕ ಅಬಾĸ (ಅಬಾĸ ಸುಂಕಗಳ… ಮತುà ಶುಲ´ಗಳ…) Īಯಮಗಳ…,

1968 ರĹÐ (ಇದರĹÐ ಇನುÇ ಮುಂ¡ೆ ಸದĸ Īಯಮಗ­ೆಂದು ಉ¬ೆÐೕĕಸ¬ಾĖ¡ೆ), Īಯಮ 1-ಎ ರĹÐ:-

(i) ಖಂಡ (ಎ) ಅನುÇ (ಎ-1) ಎಂದು ಮರುಸಂ‘ೆÍ ¨ಾಡತಕ´ದುÅ.

(ii) ²ಾ’ೆ ಮರುಸಂ‘ೆÍ ¨ಾಡ¬ಾದ ಖಂಡ (ಎ-1) ಗೂ ūದಲು, ಈ ೆಳĖನವƒಗಳನುÇ ±ೇĸಸತಕ´ದುÅ,

ಎಂದªೆ:-

“(ಎ) “ಆ¬ೊ´ೕ²ಾş-ಇŖ-İವªೇŊ-(AIB)” ಎಂದªೆ ¦ಾÎಂģ, Ļľ´, ĝŖ, ರś, İಯŝ, ®ೈŖ, ĮÎō

®ೈŖ, įೕġ¥ೈŏ ®ೈŖ, ¬ೋ ಆ¬ೊ´ೕ²ಾĹŃ İವªೇŊ ರಂತಹ ಮದÍಗಳ… ಮತುà ಆ¬ೊ´ೕ²ಾş ಅನುÇ

ಒಳ’ೊಂģರುವ ಇತರ ಮದÍಗಳĹÐ ಪÎĦ Ĺೕಟŝ ನĹÐ ಇರುವ ಮದÍದ ಆ¬ೊ´ೕ²ಾş ಅಂಶ/ಪĸ¨ಾಣ”.

3.ಅನುಸೂě-ಎ ಯ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ ಅನುಸೂě-ಎ ನĹÐ:-

(i) ಕÎಮ ಸಂ‘ೆÍ. 2 ಮತುà ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ ಪΟಾÍŴೕĝಸತಕ´ದುÅ,

ಎಂದªೆ:-

ಕÎಮ

ಸಂ‘ೆÍ

ಪ¡ಾಥದ ²ೆಸರು

ಮದÍದ ಅಂಶ

ಸುಂಕದ ದರ

2.

ಕÎಮ ಸಂ‘ೆÍ 3, 4 ಮತುÃ 5 ರĹÐ

ĪĨಷ¾ಪģľದ

®ೈŖ,

±ೇಂĨ,

¥ೆĪÇ ²ೊರತುಪģľ ¦ಾÎಂģ, Ļľ´,

ĝŖ, IJş´ ಪಂň ಮತುÃ ಇತರ

ಮದÍಗಳ…:-

(i)ಕ£ಾಟಕ ªಾಜÍದ ģľ¾ಲĸಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė IJĹಟĸ ಾÍಂġೕŖ

ಸನÇದು, IJĹಟĸ ಾÍಂġೕŖ ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು,

ಗģ ಭದΟಾ ಪœೆ, ಅªೆ ±ೇ£ಾ ಪœೆ

ಸನÇದು

ಮತುÃ

ೇಂದÎ

ಸಶಸĈ

ŪĹೕŤ

ಪœೆಗಳ

(CAPF)

ಸನÇದನುÇ

²ೊಂĨರುವ

ಸನÇದು¡ಾರĪ’ೆ Īೕģ¡ಾಗ; ಅಥ®ಾ

(ಎ)ಲಂಡŖ ĮÎŘ

ಪΨಾಣದ ĦೕĒŸೆ

(İ)25°UP

±ಾಮಥ͏Ļರುವ

ಆ¬ೊ´ೕ²ಾş

ಪÎĦ ĮÎŘ Ĺೕಟŝ’ೆ

ರೂ.66.66

¤ಾĪೕಯದ ಪÎĦ ಬş´

Ĺೕಟŝ’ೆ ರೂ.50/-

3

(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/

ೇಂ¡ಾÎಡĺತ

ಪΡೇಶಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė IJĹಟĸ ಾÍಂġೕŖ

ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ

ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ

±ೇ£ಾ ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ

ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ (CAPF)

ಸನÇದನುÇ

²ೊಂĨರುವ

ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ

2-ಎ

ಕÎಮ ಸಂ‘ೆÍ 3, 4 ಮತುÃ 5 ರĹÐ

ĪĨಷ¾ಪģľದ

®ೈŖ,

±ೇಂĨ,

¥ೆĪÇ ²ೊರತುಪģľ ¦ಾÎಂģ, Ļľ´,

ĝŖ, IJş´ ಪಂň ಮತುÃ ಇತರ

ಮದÍಗಳ…:-

(i)ಕ£ಾಟಕ ªಾಜÍದ ģľ¾ಲĸಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė ಕ£ಾಟಕ ಅಬಾĸ

(§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ

¨ಾªಾಟ)

Īಯಮಗಳ…,

1968 ರ ijೕªೆ’ೆ ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರĪ’ೆ

Īೕģ¡ಾಗ;

ಅಥ®ಾ

(ii) §ಾರತದ ಇತರ ªಾಜÍಗಳĹÐ/

ೇಂ¡ಾÎಡĺತ

ಪΡೇಶಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

ģľĄಬೂÍಟŝ

ಒಂದು Ĺೕಟŝ ಶುದÆ

ಆ¬ೊ´ೕ²ಾş

ರೂ. 1000/-

4

ಸನÇದು¡ಾರನ ಮೂಲಕ ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ

(iii) ಇತರ ¡ೇಶಗಳĹÐ ಉŸಾÈĨľದ

ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ ¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ ಕ£ಾಟಕ ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು ¨ಾģೊಂœಾಗ

(ii) ಕÎಮ ಸಂ‘ೆÍ. 7 ಮತುÃ ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ

ಪΟಾÍŴೕĝಸತಕ´ದುÅ, ಎಂದªೆ:-

ಕÎಮ

ಸಂ‘ೆÍ

ಪ¡ಾಥದ ²ೆಸರು

ಮದÍದ ಅಂಶ

ಸುಂಕದ ದರ

7.

İಯŝ (¦ಾಟĹ’ೆ ತುಂİದ/ ಾÍŖ ’ೆ

ತುಂİದ/ ġŖ ’ೆ ತುಂİದ)

(i) ಕ£ಾಟಕ ªಾಜÍದ İÎೕವĸಗಳĹÐ

ಉŸಾÈĨľದ ಮತುà ಕ£ಾಟಕ ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ

±ೇ£ಾ ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ ಸಶಸĈ

ŪĹೕŤ ಪœೆಗಳ (CAPF) ಸನÇದನುÇ

²ೊಂĨರುವ ಸನÇದು¡ಾರĪ’ೆ Īೕģ¡ಾಗ;

ಅಥ®ಾ

(ii)

§ಾರತದ

ಇತರ

ªಾಜÍಗಳĹÐ/

ೇಂ¡ಾÎಡĺತ ಪΡೇಶಗಳĹÐ ಉŸಾÈĨľದ

ಮತುà ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು, ಗģ ಭದΟಾ ಪœೆ, ಅªೆ

±ೇ£ಾ ಪœೆ ಸನÇದು ಮತುà ೇಂದÎ ಸಶಸĈ

ŪĹೕŤ ಪœೆಗಳ (CAPF) ಸನÇದನುÇ

(ಎ) ≤ 5% v/v

(İ) > 5% v/v to ≤

8% v/v

¤ಾĪೕಯದ ಪÎĦ ಬş´

Ĺೕಟŝ’ೆ ರೂ.12/-

¤ಾĪೕಯದ ಪÎĦ ಬş´

Ĺೕಟŝ’ೆ ರೂ.20/-

5

²ೊಂĨರುವ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ

7-ಎ

İಯŝ (¦ಾಟĹ’ೆ ತುಂİದ/ ಾÍŖ ’ೆ

ತುಂİದ/ ġŖ ’ೆ ತುಂİದ)

(i) ಕ£ಾಟಕ ªಾಜÍದ İÎೕವĸಗಳĹÐ

ಉŸಾÈĨľದ ಮತುà ಕ£ಾಟಕ ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

ಕ£ಾಟಕ ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ

Ļ¡ೇļ

ಮದÍಗಳ

¨ಾªಾಟ)

Īಯಮಗಳ…, 1968 ರ ijೕªೆ’ೆ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರĪ’ೆ

Īೕģ¡ಾಗ; ಅಥ®ಾ

(ii)

§ಾರತದ

ಇತರ

ªಾಜÍಗಳĹÐ/

ೇಂ¡ಾÎಡĺತ ಪΡೇಶಗಳĹÐ ಉŸಾÈĨľದ

ಮತುà ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ

¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ

(iii) ಇತರ ¡ೇಶಗಳĹÐ ಉŸಾÈĨľದ

ಮತುà ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ

¨ಾಡುವ ಉ¡ೆÅೕಶಾ´Ė ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ

ಒಂದು

Ĺೕಟŝ

ಶುದÆ

ಆ¬ೊ´ೕ²ಾş

ರೂ. 1000/-

7-İ

İಯŝ (œಾÎō/ಬş´)

(ಎ) ≤ 5% v/v

(İ) > 5% v/v to ≤ 8%

v/v

¤ಾĪೕಯದ ಪÎĦ ಬş´

Ĺೕಟŝ’ೆ ರೂ.12/-

¤ಾĪೕಯದ ಪÎĦ ಬş´

Ĺೕಟŝ’ೆ ರೂ.20/-

6

4. ಅನುಸೂě-ģ ಯ ĦದುÅಪģ:– ಸದĸ Īಯಮಗಳ ಅನುಸೂě-ģ ನĹÐ,

(i) ಕÎಮ ಸಂ‘ೆÍ I ಮತುà ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ ಪΟಾÍŴೕĝಸತಕ´ದುÅ,

ಎಂದªೆ:-

ಕÎಮ

ಸಂ‘ೆÍ

ಪ¡ಾಥದ

²ೆಸರು

ಮದÍ

8.64/9/12

ಬş´

Ĺೕಟŝ

ಗಳನುÇ

ಒಳ’ೊಂಡ

ಪÎĦŴಂದು

¤ೆġ¾’ೆ’ೆ

ĪĨಷ¾ಪģľದ ęೂೕĽತ ದರ

ಪÎĦ Ĺೕಟŝ ಶುದÆ ಆ¬ೊ´ೕ²ಾş ’ೆ

²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ ಪÎĦ

ಸುಂಕದ ದರ

25° UP (42.8% v/v) ವªೆĖನ

ಪÎĦŴಂದು

ಬş´

Ĺೕಟŝ ನ

²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ

ಪÎĦ ಸುಂಕದ ದರ

I

¦ಾÎಂĨ, Ļľ´, ĝŖ,

ರś ಮತುÃ ಅಂಥ

ಇತರ

ಮದÍಗಳ…,

ಆದªೆ,

İಯŝ,

®ೈŖ, ±ೇಂĨ ಮತುÃ

¥ೆĪÇಗಳನುÇ

ಒಳ’ೊಳ…ÑವƒĨಲÐ

ಇಂದ

ವªೆ’ೆ

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ ಮತುÃ

ಕ£ಾಟಕ ªಾಜÍದĹÐ ¨ಾªಾಟ ¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

ಕ£ಾಟಕ

ಅಬಾĸ

(§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ ಮದÍಗಳ

¨ಾªಾಟ) Īಯಮಗಳ…, 1968

ರ

ijೕªೆ’ೆ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರĪ’ೆ

Īೕģ¡ಾಗ

ಆದªೆ,

IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ

ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ

ೇಂದÎ

ಸಶಸĈ

ŪĹೕŤ

ಪœೆಗಳ

(CAPF) ಸನÇದುಗಳನುÇ ²ೊಂĨರುವ

ಸನÇದು¡ಾರĪ’ೆ Īೕģದ ಮದÍಗಳನುÇ

²ೊರತುಪģľ;

ಅಥ®ಾ

(2)

§ಾರತದĹÐ

ಇತರ

ªಾಜÍಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ.

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ:

(i) IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು,

IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು

ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ

±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ

ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ (CAPF)

ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ

ಸನÇದು¡ಾರĪ’ೆ Īೕģದ; ಅಥ®ಾ

(ii) ಕ£ಾಟಕದ ²ೊರ’ೆ ಆದªೆ,

¨ಾªಾಟ

ಅಥ®ಾ

¡ಾ±ಾÃನು

ವ’ಾವžೆಯ

ಮೂಲಕ

§ಾರತ¡ೊಳĖನ

ಸನÇದು¡ಾರĸ’ೆ

ರĭÃ ¨ಾಡು®ಾಗ;

ಅಥ®ಾ

(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

IJĹಟĸ

ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ

ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…

ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ ŪĹೕŤ

ಪœೆಗಳ

(CAPF)

ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ ಸನÇದು¡ಾರನ ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ.

±ಾÐřÕ

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

01

000.00

470.00

50.00

1.00

02

471.00

520.00

220.00

1.25

03

521.00

570.00

525.00

1.45

04

571.00

650.00

750.00

1.95

7

05

651.00

750.00

850.00

2.25

06

751.00

1300.00

1150.00

3.00

07

1301.00

5000.00

1750.00

3.35

08

5001.00

ijೕಲÈಟು¾

3700.00

3.70

(ii) ಕÎಮ ಸಂ‘ೆÍ II ಮತುà ಅವƒಗĺ’ೆ ಸಂಬಂĩľದ ನಮೂದುಗĺ’ೆ, ಈ ಮುಂĨನವƒಗಳನುÇ ಪΟಾÍŴೕĝಸತಕ´ದುÅ,

ಎಂದªೆ:-

ಕÎಮ

ಸಂ‘ೆÍ

ಪ¡ಾಥದ

²ೆಸರು

İಯŝ

7.8/7.92/12

ಬş´

Ĺೕಟŝ

ಗಳನುÇ

ಒಳ’ೊಂಡ

ಪÎĦŴಂದು

¤ೆġ¾’ೆ’ೆ

ĪĨಷ¾ಪģľದ

ęೂೕĽತ ದರ

ಪÎĦ Ĺೕಟŝ ಶುದÆ ಆ¬ೊ´ೕ²ಾş ’ೆ

²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ

ಪÎĦ ಸುಂಕದ ದರ

8% v/v IJೕರದ İಯŝ ’ೆ ಪÎĦŴಂದು

ಬş´ Ĺೕಟŝ ನ ²ೆಚು¹ವĸ ಅಬಾĸ

ಸುಂಕ/²ೆಚು¹ವĸ ಪÎĦ ಸುಂಕದ ದರ

II (ಎ)

İಯŝ

(¦ಾಟĹ’ೆ

ತುಂİದ)

ಇಂದ

ವªೆ’ೆ

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

ಕ£ಾಟಕ

ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ

ಮದÍಗಳ

¨ಾªಾಟ)

Īಯಮಗಳ…,

1968

ರ

ijೕªೆ’ೆ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರĪ’ೆ

Īೕģ¡ಾಗ

ಆದªೆ,

IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ

ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…

ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ

(CAPF) ಸನÇದುಗಳನುÇ ²ೊಂĨರುವ

ಸನÇದು¡ಾರĪ’ೆ Īೕģದ İಯŝ ನುÇ

²ೊರತುಪģľ;

ಅಥ®ಾ

(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ.

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ:

(i) IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ

ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ

±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ

ŪĹೕŤ ಪœೆಗಳ (CAPF) ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ ಸನÇದು¡ಾರĪ’ೆ Īೕģದ; ಅಥ®ಾ

(ii) ಕ£ಾಟಕದ ²ೊರ’ೆ ಆದªೆ, ¨ಾªಾಟ

ಅಥ®ಾ ¡ಾ±ಾÃನು ವ’ಾವžೆಯ ಮೂಲಕ

§ಾರತ¡ೊಳĖನ

ಸನÇದು¡ಾರĸ’ೆ

ರĭÃ

¨ಾಡು®ಾಗ;

ಅಥ®ಾ

(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ ಉŸಾÈĨľದ

ಮತುÃ

IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ

ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…

ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ

(CAPF)

ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ.

±ಾÐřÕ

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ¤ಾĵಗಳĹÐ

1.

000.00

500.00

800.00

2-00

2.

501.00

700.00

1400.00

2-00

3.

701.00

ijೕಲÈಟು¾

2700.00

2-00

8

ಕÎಮ

ಸಂ‘ೆÍ

ಪ¡ಾಥದ

²ೆಸರು

İಯŝ

7.8/7.92/12

ಬş´

Ĺೕಟŝ

ಗಳನುÇ

ಒಳ’ೊಂಡ

ಪÎĦŴಂದು

¤ೆġ¾’ೆ’ೆ

ĪĨಷ¾ಪģľದ

ęೂೕĽತ ದರ

ಪÎĦ Ĺೕಟŝ ಶುದÆ ಆ¬ೊ´ೕ²ಾş ’ೆ

²ೆಚು¹ವĸ ಅಬಾĸ ಸುಂಕ/²ೆಚು¹ವĸ

ಪÎĦ ಸುಂಕದ ದರ

8% v/v IJೕರದ İಯŝ ’ೆ ಪÎĦŴಂದು

ಬş´ Ĺೕಟŝ ನ ²ೆಚು¹ವĸ ಅಬಾĸ

ಸುಂಕ/²ೆಚು¹ವĸ ಪÎĦ ಸುಂಕದ ದರ

II (İ)

İಯŝ

(ಾÍŖ

’ೆ

ತುಂİದ/

ġŖ

’ೆ

ತುಂİದ)

ಇಂದ

ವªೆ’ೆ

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ ಮತುÃ

ಕ£ಾಟಕ

ªಾಜÍದĹÐ

¨ಾªಾಟ

¨ಾಡುವ

ಉ¡ೆÅೕಶಾ´Ė

ಕ£ಾಟಕ

ಅಬಾĸ (§ಾರĦೕಯ ಮತುÃ Ļ¡ೇļ

ಮದÍಗಳ

¨ಾªಾಟ)

Īಯಮಗಳ…,

1968

ರ

ijೕªೆ’ೆ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರĪ’ೆ

Īೕģ¡ಾಗ

ಆದªೆ,

IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ

ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ

ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…

ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ

(CAPF) ಸನÇದುಗಳನುÇ ²ೊಂĨರುವ

ಸನÇದು¡ಾರĪ’ೆ Īೕģದ İಯŝ ನುÇ

²ೊರತುಪģľ;

ಅಥ®ಾ

(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ

ಉŸಾÈĨľದ

ಮತುÃ

ģľĄಬೂÍಟŝ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ

ಆಮದು

¨ಾģೊಂœಾಗ.

(1) ಕ£ಾಟಕದĹÐ ಉŸಾÈĨľದ:

(i) IJĹಟĸ ಾÍಂġೕŖ ಸನÇದು, IJĹಟĸ

ಾÍಂġೕŖ ಮĺ’ೆ ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ

ಸನÇದು ಅಥ®ಾ ಗģ ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ

±ೇ£ಾ ಪœೆಗಳ… ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ

ŪĹೕŤ ಪœೆಗಳ (CAPF) ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ ಸನÇದು¡ಾರĪ’ೆ Īೕģದ; ಅಥ®ಾ

(ii) ಕ£ಾಟಕದ ²ೊರ’ೆ ಆದªೆ, ¨ಾªಾಟ

ಅಥ®ಾ ¡ಾ±ಾÃನು ವ’ಾವžೆಯ ಮೂಲಕ

§ಾರತ¡ೊಳĖನ

ಸನÇದು¡ಾರĸ’ೆ

ರĭÃ

¨ಾಡು®ಾಗ;

ಅಥ®ಾ

(2) §ಾರತದĹÐ ಇತರ ªಾಜÍಗಳĹÐ ಉŸಾÈĨľದ

ಮತುÃ

IJĹಟĸ

ಾÍಂġೕŖ

ಮĺ’ೆ

ಬಂಧಪŸಾÎĩೕನ ಉ’ಾÎಣ ಸನÇದು ಅಥ®ಾ ಗģ

ಭದΟಾ ಪœೆ ಅಥ®ಾ ಅªೆ ±ೇ£ಾ ಪœೆಗಳ…

ಅಥ®ಾ ೇಂದÎ ಸಶಸĈ ŪĹೕŤ ಪœೆಗಳ

(CAPF)

ಸನÇದುಗಳನುÇ

²ೊಂĨರುವ

ಸನÇದು¡ಾರನ

ಮೂಲಕ

ಕ£ಾಟಕ

ªಾಜÍ¡ೊಳ’ೆ ಆಮದು ¨ಾģೊಂœಾಗ.

±ಾÐřÕ

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ. ¤ೈ.

ರೂ¤ಾĵಗಳĹÐ

1.

000.00

750.00

800.00

2-00

2.

751.00

1050.00

1400.00

2-00

3.

1051.00

ijೕಲÈಟು¾

2700.00

2-00

ಕ£ಾಟಕ ªಾಜͤಾಲರ ಆ¡ೇ¯ಾನು±ಾರ

ಮತುÃ ಅವರ ²ೆಸĸನĹÐ,

ಸĿ/-

(ıೕಮಪÈ ಪ ಅಜೂŝ)

ಸಾರದ ಅĩೕನ ಾಯದļ,

ಆħಕ ಇ¬ಾ‘ೆ (ಅಬಾĸ)

9

GOVERNMENT OF KARNATAKA

No. FD 14 PES 2026

Karnataka Government Secretariat

Vidhana Soudha,

Dr. B.R. Ambedkar Veedhi,

Bengaluru, Dated: 08.05.2026.

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 14

PES 2026, dated: 18-04-2026 in Part-IVA of the Karnataka Gazette (Extraordinary) No.291

dated: 18-04-2026 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 18th April, 2026.

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) (2nd Amendment) Rules, 2026.

(2) They shall come into force with effect from the 11th May, 2026.

2. Amendment of Rule 1-A:– In the Karnataka Excise (Excise Duties and Fees) Rules, 1968

(hereinafter referred to as the ‘said rules’), in Rule 1-A:-

(i) Clause (a) shall be renumbered as (a-1)

(ii) Before Clause (a-1) as so renumbered, the following shall be inserted, namely:-

“(a) “Alcohol-in-Beverage (AIB)” means the alcohol content/volume per litre of

liquor such as Brandy, Whisky, Gin, Rum, Beer, Wine, Fruit Wine, Fortified Wine,

Low Alcoholic Beverage and such other liquors consisting of or containing

alcohol”.

10

3. Amendment of Schedule-A:– In Schedule-A to the said Rules-

(i) for Serial No.2 and the entries relating thereto, the following shall be substituted,

namely:-

Sl.

No

Name of the Article

Alcohol

content

Rate of Duty

2.

Brandy, Whisky, Gin, Milk Punch and such

other liquors not including Wine, Toddy, Fenny

specified in Serial Numbers 3, 4 and 5;-

(i) manufactured at Distilleries in the State of

Karnataka and when issued to a licensee

holding Military Canteen Licence, Military

Canteen Stores Bonded Warehouse Licence,

Border Security Force, Para-Military Forces

Licence and Central Armed Police Forces

(CAPF) licence for the purpose of sale within

the State of Karnataka; or

(ii) manufactured

in

other

States/Union

Territories in India and imported into

Karnataka State by a licensee holding Military

Canteen Stores Bonded Warehouse Licence,

Border Security Force, Para-Military Forces

Licence and Central Armed Police Forces

(CAPF) licence for the purpose of sale within

the State of Karnataka

(a) of

the

strength

of

London

proof

(b) of

the

strength

25°

under

proof

Rs.66.66

per

proof litre

Rs.50 per bulk

litre of beverage

2-A

Brandy, Whisky, Gin, Milk Punch and such

other liquors not including Wine, Toddy, Fenny

specified in Serial Numbers 3, 4 and 5;-

(i)

manufactured at Distilleries in the State of

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 the State of Karnataka; or

(ii)

manufactured in other States/Union

Territories in India and when imported

into Karnataka State by a Distributor

Licensee for the purpose of sale within the

State of Karnataka.

(iii)

manufactured in other Countries and

when imported into Karnataka State by a

Distributor Licensee for the purpose of

sale within the State of Karnataka

One litre of

pure Alcohol

Rs.1,000/-

11

(ii) 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 (Bottled/Canned/Tinned)

(i)

manufactured at Breweries in

the State of Karnataka and when

issued to a licensee holding Military

Canteen Licence, Military Canteen

Stores Bonded Warehouse Licence,

Border Security Force, Para-Military

Forces Licence and Central Armed

Police Forces (CAPF) licence for the

purpose of sale within the State of

Karnataka; or

(ii)manufactured

in

other

States/Union Territories in India

and imported into Karnataka State

by a licensee holding Military

Canteen Stores Bonded Warehouse

Licence, Border Security Force, Para-

Military Forces Licence and Central

Armed Police Forces (CAPF) licence

for the purpose of sale within the

State of Karnataka

(a) ≤ 5% v/v

(b) > 5% v/v to ≤ 8%

v/v

Rs.12 per bulk litre of

beverage

Rs.20 per bulk litre of

beverage

7-A

Beer (Bottled/Canned/Tinned)

(i) manufactured at Breweries in the

State of 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 the State of Karnataka;

or

(ii)

manufactured

in

other

States/Union Territories in India

and

when

imported

into

Karnataka State by a Distributor

Licensee for the purpose of sale

within Karnataka.

(iii)

manufactured

in

other

Countries and when imported

into

Karnataka

State

by

a

Distributor

Licensee

for

the

purpose of sale within the State of

Karnataka

One litre of pure

Alcohol

Rs.1,000/-

12

7-B

Beer (Draught/ Bulk)

(a) ≤ 5% v/v

(b)> 5% v/v to ≤ 8%

v/v

Rs.12 per bulk litre of

beverage

Rs.20 per bulk litre of

beverage

4. Amendment of Schedule-D :– In Schedule-D to the said Rules-

(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 litre of pure alcohol

Rate of Additional Excise

Duty/Additional

Countervailing

Duty

per

Bulk

litre

of

25°

UP

(42.8% v/v)

I

Brandy,

Whisky, Gin,

Rum

and

such

other

liquors, but

not

including

Beer, Wine,

Toddy

and

Fenny

From

To

(1) Manufactured in the

State of 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 the State of

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

or

Central Armed

Police

Forces (CAPF) licences;

or

(2)

Manufactured

in

other States in India and

when

imported

into

Karnataka State by a

Distributor Licensee.

(1) Manufactured in the State

of 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

or Central Armed Police

Forces (CAPF) licences; or

(ii) when issued for export to

licensees outside the State of

Karnataka but within India

by way of sale or stock

transfer;

or

(2) Manufactured in other

States in India and when

imported

into

Karnataka

State by a Licensee holding

the Military Canteen Stores

Bonded Warehouse Licence

or Border Security Force or

Para-Military

Forces

or

Central Armed Police Forces

(CAPF) licences.

13

Slabs

Rs. Ps.

Rs. Ps.

Rs. Ps.

Rs.Ps.

01

000.00

470.00

50.00

1.00

02

471.00

520.00

220.00

1.25

03

521.00

570.00

525.00

1.45

04

571.00

650.00

750.00

1.95

05

651.00

750.00

850.00

2.25

06

751.00

1300.00

1150.00

3.00

07

1301.00

5000.00

1750.00

3.35

08

5001.00

above

3700.00

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 litre

of pure alcohol

Rate

of

Additional

Excise

Duty/Additional

Countervailing

Duty per Bulk litre for Beer not

exceeding 8% v/v

II (a)

Beer (Bottled)

From

To

(1) Manufactured in the State of

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

the

State

of

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

or Central Armed Police Forces

(CAPF) licences;

or

(2) Manufactured in other

States in India and when

imported into Karnataka State

by a Distributor Licensee.

(1) Manufactured in the State of

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 or Central

Armed

Police

Forces

(CAPF)

licences; or

(ii) when issued for export to

licensees outside the

State of

Karnataka but within India by way

of sale or stock transfer;

or

(2) Manufactured in other States in

India and when imported into

Karnataka State by a Licensee

holding the Military Canteen Stores

Bonded Warehouse Licence or

Border Security Force or Para-

Military Forces or Central Armed

Police Forces (CAPF) licences.

Slabs

Rs. Ps.

Rs. Ps.

Rs. Ps.

In rupees

1

000.00

500.00

800.00

2-00

2

501.00

700.00

1400.00

2-00

3

701.00

above

2700.00

2-00

14

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 litre

of pure alcohol

Rate

of

Additional

Excise

Duty/Additional

Countervailing Duty per Bulk

litre for Beer not exceeding 8%

v/v

II (b) Beer

(Canned/Tinned)

From

To

(1) Manufactured in the State of

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

the

State

of

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

or Central Armed Police Forces

(CAPF) licences;

or

(2) Manufactured in other

States in India and when

imported into Karnataka State

by a Distributor Licensee.

(1) Manufactured in the State of

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 or Central Armed

Police Forces (CAPF) licences; or

(ii) when issued for export to

licensees outside the State of

Karnataka but within India by

way of sale or stock transfer;

or

(2) Manufactured in other States

in India and when imported into

Karnataka State by a Licensee

holding the Military Canteen

Stores

Bonded

Warehouse

Licence or Border Security Force

or Para-Military Forces or Central

Armed Police Forces (CAPF)

licences.

Slabs

Rs. Ps.

Rs. Ps.

Rs. Ps.

In rupees

1

000.00

750.00

800.00

2-00

2

751.00

1050.00

1400.00

2-00

3

1051.00

above

2700.00

2-00

By Order and in the Name of

The Governor of Karnataka

Sd/-

BHIMAPPA P AJOOR

Under Secretary to Government,

Finance Department (Excise)

[

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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19

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THAMMAIAH

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Date: 2026.05.08 18:35:47 +05'30'