Karnataka Excise (Excise Duties And Fees)
(Amendment) Rules, 2025
[08th January 2025]
PREAMBLE
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-III No: FD 5 PES 2024, dated:
23.08.2024 in Part-IV A of the Karnataka Gazette (Extraordinary) No.410 dated:
23.08.2024 inviting objections and suggestions from all persons likely to be
affected within fifteen days from the date of its publication in the official
Gazette.
And, whereas the said Gazette was made available to the
public on 23rd August, 2024.
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: -
Rule 1. Title and commencement.
(1) These rules may be
called the Karnataka Excise (Excise Duties and Fees) (Amendment) Rules, 2025.
(2)
They shall come into force with effect from the 20th day of
January 2025, except Amendment of Schedule-D1,which shall come into force with
effect from the 1st day of February 2025.
Rule 2. Amendment of Rule 2-AE.
In the Karnataka Excise (Excise Duties and Fees) Rules,1968
(hereinafter referred to as the said rules), in Rule 2-AE, in sub rule (3), in
clause (v), for sub-clause (b) and the entries relating thereunder, the
following shall be substituted, namely.
"(b) in case of
Beer- Rs.300-00 per case of 7.8/7.92/12 bulk litres"
Rule 3. Amendment of Schedule-A.
In Schedule A to the said Rules, 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
|
a.
5% v/v
|
Rs.12
per bulk litre
|
|
b.
5% v/v to 8% v/v
|
Rs.20
per bulk litre
|
Rule 4. Amendment of Schedule-D.
In Schedule-D to the said Rules, -
(i)
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.
|
|
1
|
|
300-00
and above
|
195%
of Declared Price or Rs.130/- per BL whichever is higher
|
2-00
|
(ii) for
Serial Number III and the entries relating thereto, the following shall be
substituted, namely:-
|
Sl No
|
Name of the Article
|
Declared price range per bulk litre of Beer
|
Rate of Additional Excise Duty/Additional Countervailing duty
per Bulk Litre.
|
|
III
|
Beer
(Draught/Bulk)
|
|
Manufactured
in Karnataka and when issued to a Licensee under the Karnataka Excise (Lease
of the Right of Retail Vend of Beer) Rules, 1976.
|
Manufactured
in Karnataka and when issued to a Licensee for export outside the State of
Karnataka but within India by way of sale or Stock transfer.
|
|
|
|
In
rupees
|
In
percentage/In rupees
|
In
rupees
|
|
1
|
|
40-00
and above
|
185%
of Declared Price or Rs.120/- per BL whichever is higher
|
1-
00
|
Rule 5. Amendment of Schedule-D1.
In Schedule-D1 to the said
Rules, in column 4 for the words, letters and figures "Fifty percent of
the annual installed capacity at the rate of Rs.25.00 per bulk litre", the
words, letters and figures "Fifty percent of the annual installed capacity
at the rate of Rs.50 per bulk litre", shall be substituted.