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Duty Structure

 

STATE EXCISE DUTY STRUCTURE OF KARNATAKA 2022-23

 

Sl No

 Particulars

1. EXCISE DUTY (in Rs)

EXPORT OUTSIDE INDIA 

(In Rs per B.L)

AED 

(In Rs)

STATE 

per B.L

EXPORT 

per B.L

IMPORT 

per B.L

1

IML(When Alcohol Strength is 42.8%)

 IML (CIVIL)

       IML (DEFENCE)

 50.00  

50.00 

 3.50

 1.50

 10.00

 10.00

 0.40 

 Details in Schedule D 

2

FENNY

45.00  

0.35

-

-

  42.00

(For Export& Defence 0.80)

3

WINE

i) Less than 14 v/v

ii) 14 v/v & above

 5.00  

 5.00  

 0.15

 0.15

 300

 300 

 0.10

 0.10

 Details in Schedule D

4

BEER Manufatured in Brewery

Beer Manufactured in Micro Brewery

10.00

 50% of the annual installed Capacity at the rate of Rs.10.00 per bulk litre

1.00

6.00

0.15

Details in Schedule D

5

LAB

 

10.00 per BL

 

 6.00

 

Details in Schedule D

6

IMPORT FEE ON FOREIGN LIQUOR

No Excise Duty

Only Special Fee (ACVD) on par with AED applicable for Local Liquors

7

Transfer of Licence  Double of the annual Licence fee of the respective liquor Licences, & 25% of the respective Licence Fees for Distilleries, Breweries & Wineries.

8

Shifting of Liquor Licence  50% On Licence fees of the respective liquor Licences

9

Karnataka Infrastructure Cess 15% On Licence fees

10

Permanent Label Approval Fee :

Within the State  ₹ 1,00,000 (IML,Beer & Fortified Wine) ,5,000()Fruit Wine)

Outside the State ₹. 50,000 (IML and Beer) ₹10,000 (Wine)

Outside the Country  ₹.50,000 (IML) ₹10,000 (Beer and Wine)

 

BL : BULK LITRE                AED : ADDITIONAL EXCISE DUTY (In lieu of Sales Tax)

 

2. Schedule D

Declared Price (Rs.)

Range per case(CB) containing 8.64/9/12 Bulk Litres of Liquor

AED per BL

(WEF. 7.5.2020)

IML (Whisky, Brandy, Gin, Rum and such other liquors but not including Beer & wine)

Civil (Local & on important liquor)

(Rs.)

CSD & Export

(Rs.)

1. Basic price between                    Rs. 0/-   to Rs. 449/- 179-00 1.00
2. --------”-----------                         Rs. 450/-  to Rs. 499/- 245-00 1.25
3. --------”----------                          Rs. 500/-  to Rs. 549/- 322-00 1.45
4. --------”----------                          Rs. 550/-  to Rs. 599/- 414-00 1.75
5. --------”----------                          Rs. 600/-  to Rs. 699/- 557-00 1.95
6. --------”----------                          Rs. 700/-  to Rs.799/- 680-00 2.25
7. --------”----------                          Rs. 800/-  to Rs. 899/- 725-00 2.35
8. --------”----------                          Rs.  900/-  to Rs.999/- 782-00 2.50
9. --------”----------                          Rs. 1000/- to Rs.1099/- 818-00 2.60
10. --------”----------                       Rs.  1100/- to Rs. 1199/- 918-00  2.75
11. --------”----------                        Rs. 1200/- to Rs.1299/- 1104-00  2.85
12. --------”----------                        Rs. 1300/- to Rs. 1399/- 1284-00  3.00
13. --------”----------                        Rs. 1400/- to Rs. 1799/- 1389-00  3.10
14. --------”----------                        Rs. 1800/- to Rs. 2199/- 1550-00  3.25
15. --------”----------                        Rs. 2200/- to Rs. 4924/- 1770-00  3.35
16. --------”----------                        Rs. 4925/- to Rs. 7650/- 2069-00  3.50
17. --------”----------                       Rs. 7651  to Rs. 15000/- 2976-00  3.70
18. --------”----------                        Rs. 15001 and above 4465-00  3.70

3. Fruit Wine(Bulk) (Rs.)

(per Bulk Litre)

AED (Rs.) per bulk litre

Civil Defence & Export
1. Basic price between  00/- to 10/-  3.85 0.20
2. --------”----------         11/- to  15/-   5.10 0.30
3. --------”----------        16/- to  20/-  6.35 0.40
4. --------”----------        21/- to  25/- 7.60 0.50
5. --------”----------        26/- to 30/- 8.85
0.60

  

4. Fruit Wine (Bottled) (Rs.)

(per CB)

                                           AED (Rs.) per bulk litre

Civil Defence & Export
1. Basic price between     400/- to 750/-  9/- 1.75
2. --------”----------            751/- to  1200/- 15/- 2.80
3. --------”----------           1201/- to 2500/- 36/- 5.80
4. --------”----------           2501/- to 3000/- 47/- 7.00
5. --------”----------           3001/- & above 49/-
7.25

 

 

                                              AED (Rs.) per bulk litre

5. Fortified Wine (Bottled)

(Rs.) (per CB)

Civil
(Produced by Adding Grape Spirit)
Civil
(Produced by Adding Neutral Spirit/Rectified Spirit/Pure Fruit Brandy(bottled))
Defence & Export
1. Basic price between 400/- to 750/- 17/-  27.00  1.75
2. --------”----------         751/- to 1200/-  29/-  45.00  2.80
3. --------”----------       1201/- to  2500/-  71/- 108.00  5.80
4. --------”----------        2501/- to 3000/-  93/- 141.00  7.00
5. --------”----------       3001/- & above  98/-  147.00
7.25

 

6. Beer (Bottled) (Rs.) (per CB)

 AED (Rs.) per bulk litre

Civil (Local & on imported liquor) Defence & Export
Basic price Rs.125/- & above(in case of 330 ml. bottles) 175% of Declared Price Rs. 2.00
Basic Price Rs.140/- & above 175% of Declared Price Rs. 2.00

 

7. Beer (Draught / Bulk) (Rs.) (per BL)

AED (Rs.) per bulk litre

Civil (Local & on imported liquor) Defence & Export
1. Basic price between  00/- to 15/- 150% of Declared Price Rs. 0.40
2. ----------”--- 16/- to 20/- 150% of Declared Price Rs. 0.45
3. ----------”---- 21/- to 25/- 150% of Declared Price Rs. 0.50

 

8. Micro Brewery (Rs.) (per BL)

AED (Rs.) per bulk litre

1. Basic price between   00/- to 25/- 50 % of the annual installed capacity at the rate
of  Rs.25.00 per bulk liter
2. -----------”-----------     25/- and above

 

9. Low Alcoholic Beverages (LAB) (Rs.) (per CB)

AED (Rs.) per bulk litre

Civil Defence & Export
1. Basic price between   00/- to 450/- 150% of Declared Price Rs. 0.45
2. -----------”------------- 451/- Above 150% of Declared Price Rs. 0.50
 

Last Updated: 18-06-2022 05:36 PM Updated By: Admin


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