DUTY STRUCTURE

STATE EXCISE DUTY STRUCTURE 2019-20

 

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No

Particulars

EXCISE DUTY

EXPORT OUTSIDE INDIA

(In ₹)

A E D

(In ₹)

STATE

(In ₹)

EXPORT (In ₹)

IMPORT (In ₹)

1

IML

(When Alcohol Strength is 42.8%)

IML (CIVIL)

 

IML (DEFENCE)

 

₹50.00 per B.L.

 

₹.50.00 per B.L.

 

₹.3.50

 

₹.1.50

 

₹.10.00

 

₹.10.00

 

₹.0.40

 

 

Details in Schedule D

 

2

FENNY

₹.45.00 per B.L.

 

₹.0.35

-

-

₹.42.00

(For Export& Defence `.0.80)

3

WINE

i) Less than 14 v/v

ii) 14 v/v & above

 

 ₹.5.00  per B.L

₹.5.00  per B.L 

 

₹.0.15

₹.0.15

 

₹.300

₹.300 

 

₹.0.10

₹.0.10

 

Details in Schedule D

4

BEER Manufatured in Breweries

Beer Manufactured in MIcro Brewery

₹.10.00 per B.L

 

 

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

Details in Schedule D

6

IMPORT FEE ON FOREIGN LIQUOR

No Excise Duty

Only Special Fee 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)

** Note: The Collection of Fee on Spirit by the Excise Department has been discontinued
               w.e.f.  01-04-2007

 

Rate of Additional Excise Duty / Addl. Countervailing duty


I M L

AED

Declared Price

Civil

CSD & Export

Basic price between ₹.0- to 449/-

₹.144-00

`.1.00

--------”----------         ₹ 450/- to ₹ 499/-

 ₹ 197-00

 ₹ 1.25

--------”----------         ₹ 500/- to ₹ 549/-

 ₹ 259-00

 ₹ 1.45

--------”----------        ₹ 550/- to ₹ 599/-

 ₹ 334-00

 ₹ 1.75

--------”----------        ` 600/- to ₹ 699/-

 ₹ 434-00

 ₹.1.95

--------”----------     ₹ 700/- to ₹ 799/-

₹ 530-00

₹ 2.25

--------”----------     ` 800/- to `.899/-

₹ 565-00

₹ 2.35

--------”----------    ` 900/- to ` 999/-

₹ 609-00

₹ 2.50

--------”----------    ` 1000/- to ` 1099/-

₹ 638-00

₹ 2.60

--------”----------     ₹ 1100/- to ₹ 1199/-

₹ 716-00

₹ 2.75

--------”----------     ₹ 1200/- to ₹ 1299/-

₹ 833-00

₹ 2.85

--------”----------     ₹ 1300/- to ₹ 1399/-

₹ 969-00

₹ 3.00

--------”----------     ₹ 1400/- to ₹ 1799/-

₹ 1048-00

₹ 3.10

--------”----------     ₹ 1800/- to ₹ 2199/-

₹ 1170-00

₹ 3.25

--------”----------     ₹ 2200/- to ₹ 4924/-

₹ 1336-00

₹ 3.35

--------”----------     ₹ 4925/- to ₹ 7650/-

₹ 1561-00

₹ 3.50

--------”----------         ₹ 7651 to ₹ 15000

₹ 2246-00

₹ 3.70

--------”----------                `. 15001 and above

₹ 3370-00

₹ 3.70

-->

Fruit Wine (Bottled)

AED

Civil

Defence & Export

--------”----------       `.400/- to 750/-

`. 9/-

`.1.75

--------”----------       `.751/- to `. 1200/-

`. 15/-

`.2.80

--------”----------       `.1201/- to `.2500/-

`. 36/-

`.5.80

--------”----------       `.2501/- to `.3000/-

`. 47/-

`.7.00

--------”----------       `.3001/- & above

`. 49/-

`.7.25

Fortified Wine (Bottled)

AED

Civil
(Produced by Adding Grape Spirit)

Civil
(Produced by Adding Neutral Spirit/REctified Spirit/Pure Fruit Brandy(bottled))

Defence & Export

--------”----------       `.400/- to 750/-

`. 17/-

`. 27/-

`.1.75

--------”----------     `.751/- to `. 1200/-

`. 29/-

`. 45/-

`.2.80

--------”----------     `.1201/- to `.2500/-

`. 71/-

`. 108/-

`.5.80

--------”----------     `.2501/- to `.3000/-

`. 93/-

`. 141/-

`.7.00

--------”----------       `.3001/- & above

`. 98/-

`. 147/-

`.7.25

Fruit Wine(Bulk)

AED

Civil

Defence & Export

Basic price between    `.00/- to `.10/-

`. 3.85

`.0.20

--------”----------              `.11/- to `.15/-

`. 5.10

`.0.30

--------”----------              `.16/- to `.20/-

`. 6.35

`.0.40

--------”----------              `.21/- to `.25/-

`. 7.60

`.0.50

--------”----------              `.26/- to `.30/-

`. 8.85

`.0.60

Beer (Bottled)

AED

Civil

Defence & Export

Basic price ₹.125/- & above

(in case of 330 M.L. bottles)

175% of Declared Price

₹ 2.00

Basic Price  ₹.140/- & above

175% of Declared Price

₹ 2.00

Beer (Draught / Bulk)

AED

Civil

Defence & Export

Basic price between   ₹.00/- to ₹.15/-

150% of Declared Price

₹. 0.40

----------”------------     ₹.16/- to ₹. 20/-

150% of Declared Price

₹ 0.45

----------”------------     ₹.21/- to ₹. 25/-

150% of Declared Price

₹ 0.50

Micro Brewery

AED

Basic price between   ₹.00/- to ₹.25/-

50 % of the annual installed capacity at the rate
of ₹. 25.00 per bulk liter

-----------”------------     ₹.25/- and above

Low Alcoholic Beverages

AED

Civil

Defence & Export

Basic price between   ₹.00/- to ₹450/-

150% of Declared Price

₹ 0.45

-----------”------------     ₹ 451/- Above

150% of Declared Price

₹ 0.50