Karnataka Excise (Excise Duties and Fees) (Second Amendment) Rules, 2025

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947) No. .2 27 777 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 Name of Declared price range Rate of Additional Excise No the Article per case containing Duty/Additional Countervailing Duty

8.64/9/12 Bulk litres of per B.L. of 25° UP liquor I Brandy, From To (1) Manufactured in (1) Manufactured in Whisky, Karnataka and when issued Karnataka:

Gin, Rum to a Distributor Licensee and such under the Karnataka Excise (i) when issued to a other (Sale of Indian and Foreign licensee holding Military liquors, but Liquors) Rules, 1968, for Canteen Licence, Military not the purpose of sale within Canteen Stores Bonded including Karnataka but excluding Warehouse Licence or Beer, the liquor issued to a Border Security Force or Wine, licensee holding Military Para-Military Forces Toddy and Canteen Licence, Military Licences; or Fenny Canteen Stores Bonded Warehouse Licence or (ii) when issued for export Border Security Force or to licensees outside Para-Military Forces Karnataka but within India Licences; by way of sale or stock or transfer;

(2) Manufactured in other States in India and when or imported into Karnataka (2) Manufactured in other State by a Distributor States in India and when Licensee. 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 3.103 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 Name of the Declared price range Rate of Additional Excise Duty/Additional No Article per case containing Countervailing Duty per Bulk litre

7.8/7.92/12 Bulk litres of Beer II Beer (bottled) (1) Manufactured in (1) Manufactured in

Karnataka and when issued Karnataka: to a Distributor Licensee (i) when issued to a licensee under the Karnataka Excise holding Military Canteen (Sale of Indian and Foreign Licence, Military Canteen Liquors) Rules, 1968, for Stores Bonded Warehouse the purpose of sale within Licence or Border Security Karnataka but excluding Force or Para-Military Forces the Beer issued to a licensee Licences; or holding Military Canteen (ii) when issued for export to Licence, Military Canteen licensees outside Karnataka Stores Bonded Warehouse but within India by way of Licence or Border Security sale or stock transfer;

Force or Para-Military Forces Licences; or or (2) Manufactured in other

(2) Manufactured in other States in India and when States in India and when imported into Karnataka by a imported into Karnataka Licensee holding the Military State by a Distributor Canteen Stores Bonded Licensee. 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 IV –5 i I ° UP BL I i iiR.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19 Licensed to post without prepayment WPP No. 297 6 ii II II 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