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¨sÁUÀ – 4J 08 2025 ¥ÀĵåÀ 18 1946) . 10
Part – IVA BENGALURU, WEDNESDAY, 08, JANUARY, 2025 PUSHYA, 18, SHAKAVARSHA, 1946)
No.
10
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024 Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, dated: 08 January 2025
NOTIFICATION-I
Whereas the draft of the following rules further to amend the Karnataka Excise
(Brewery) Rules, 1967, was published as required by sub-section (1) of Section 71 of
the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in Notification-I 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: -
RULES
1. Title and commencement:- (1) These rules may be called the Karnataka Excise
(Brewery) (Amendment) Rules, 2025.
(2) They shall come into force with effect from the 20th day of January 2025.
2. Amendment of Rule 2:– In the Karnataka Excise (Brewery) Rules,1967 in Rule 2,
for clause (f), the following shall be substituted, namely:-
(1)2
“(f) ‘Beer’ means any fermented liquor prepared from malt or grain with
or without the addition of sugar and hops, and includes ale, black beer,
porter, stout and spruce beer.
Note: -The addition of sugar shall not be more than 25% by weight”.
By Order and in the name
of the Governor of Karnataka,
(Bhimappa P Ajoor)
Under Secretary to Government,
Finance Department (Excise)
I
I
IV
–3
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024 Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, dated:8th January 2025
NOTIFICATION-II
Whereas the draft of the following rules further to amend the Karnataka Excise
(Bottling of Liquor) Rules, 1967, was published as required by sub-section (1) of
Section 71 of the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) in
Notification- II 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:-
RULES
1. Title and commencement:- (1) These rules may be called the Karnataka Excise
(Bottling of Liquor) (Amendment) Rules, 2025.
(2) They shall come into force with effect from the 20th day of January 2025.4
2. Amendment of Rule 15:– In Rule 15 of the Karnataka Excise (Bottling of Liquor)
Rules,1967, in sub rule (3) after clause (g), the following clause shall be inserted,
namely:-
“(h) in case of Beer, the minimum percentage of Malt and Sugar by weight shall
be displayed in the ingredients”.
By order and in the name
of the Governor of Karnataka,
(Bhimappa P Ajoor)
Under Secretary to Government,
Finance Department (Excise)
II
II
IV5
–
GOVERNMENT OF KARNATAKA
No. FD 5 PES 2024 Karnataka Government Secretariat
Vidhana Soudha,
Bengaluru, dated:8th January 2025
NOTIFICATION-III
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: -
RULES
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 2025.6
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”
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. Name of the Article Alcohol content Rate of Duty
No
7 a. ≤ 5% v/v Rs.12 per bulk litre
Beer
b. > 5% v/v to ≤ 8% v/v Rs.20 per bulk litre
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 Name of the Declared price Rate of Additional Excise Duty/Additional
No Article range per case Countervailing Duty per Bulk litre
containing
7.8/7.92/12 Bulk
litres of Beer
II Beer (bottled) (1) Manufactured in (1) Manufactured in
Karnataka and when Karnataka:
issued to a Distributor (i) when issued to a
Licensee under the licensee holding
Karnataka Excise Military Canteen
(Sale of Indian and Licence, Military
Foreign Liquors) Canteen Stores Bonded
Rules, 1968, for the Warehouse Licence or
purpose of sale within Border Security Force
Karnataka but or Para-Military Forces
excluding the Beer Licences; or
issued to a licensee (ii) when issued for
holding Military export to licensees
Canteen Licence, outside Karnataka but
Military Canteen within India by way of
Stores Bonded sale or stock transfer;
Warehouse Licence or
Border Security Force
or Para-Military or
Forces Licences; (2) Manufactured in
or other States in India
(2) Manufactured in and when imported into
other States in India Karnataka by a
and when imported Licensee holding the
into Karnataka State Military Canteen
by a Distributor Stores Bonded
Licensee. Warehouse Licence.7
In rupees In percentage/In In rupees
rupees
1 300-00 and 195% of Declared 2-00
above Price or Rs.130/- per
BL whichever is
higher
(ii) for Serial Number III and the entries relating thereto, the following shall be
substituted, namely:-
Sl Name of the Declared price Rate of Additional Excise Duty/Additional
No Article range per bulk Countervailing duty per Bulk Litre.
litre of Beer
III Beer Manufactured in Manufactured in Karnataka
(Draught/Bulk) Karnataka and when and when issued to a
issued to a Licensee Licensee for export outside
under the Karnataka the State of Karnataka but
Excise (Lease of the within India by way of sale
Right of Retail Vend or Stock transfer.
of Beer) Rules,
1976.
In rupees In percentage/In In rupees
rupees
1 40-00 and above 185% of Declared Price 1-
or Rs.120/- per BL 00
whichever is higher
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.
By order and in the name
of the Governor of Karnataka
(Bhimappa P Ajoor)
Under Secretary to Government,
Finance Department (Excise)
III8
III
IV
–
v
–
a ≤ v v
b v v to ≤
v v9
–
(i) II
II
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
10
(ii) III
III
–
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