DUTY STRUCTURE

STATE EXCISE DUTY STRUCTURE 2017-18

 

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Particulars

EXCISE DUTY

EXPORT OUTSIDE INDIA

(In `)

A E D

(In `)

STATE

(In `)

EXPORT (In `)

IMPORT (In `)

1

MOLASSES

Central Excise Duty

` 750 per M.T

(Central Excise Duty)

 

 

 

 

2

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

 

0.40

 

Details in Schedule D

 

3

FENNY

45.00 per B.L.

 

0.35

-

-

42.00

(For Export& Defence `.0.80)

4

WINE

i) Less than 14 v/v

ii) 14 v/v & above

 

  4.00  per B.L

  4.00  per B.L 

 

0.15

0.10

 

300

300 

 

0.10

0.10

 

Details in Schedule D

5

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.5.00 per bulk litre

1.00 6.00 0.15 Details in Schedule D

6

LAB

 

 Rs.5.00 per BL

6.00

Details in Schedule D

7

IMPORT FEE ON FOREIGN LIQUOR

No Excise Duty

Only Special Fee on par with AED applicable for Local Liquors

8

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

9

Shifting of Licence                   50% On Licence fees of the r

10

Karnataka Infrastructure Cess 15% On Licence fees

11

Label Fee (IML & Beer)

Within the State                         `. 25,000 (IML and Beer)

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

Outside the Country                   `. 20,000 (IML) `.10,000 (Beer and Wine)

12 Administrative Fee on rectified Spirit (Excluding Denatured Anhydrous Ethanol ) : Rs.2.00 per litre on Export & Rs.1.00 per litre on Import

 

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/-

` 138-00

` 1.00

--------”----------         `.450/- to `. 499/-

` 175-00

` 1.25

--------”----------         `.500/- to `. 549/-

` 231-00

` 1.45

--------”----------        `.550/- to `. 599/-

` 297-00

` 1.75

--------”----------        `.600/- to `. 699/-

` 386-00

` 1.95

--------”----------     `.700/- to `. 799/-

` 472-00

` 2.25

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

` 503-00

` 2.35

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

` 543-00

` 2.50

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

` 568-00

` 2.60

--------”----------     `.1100/- to `. 1199/-

` 637-00

` 2.75

--------”----------     `.1200/- to `. 1299/-

` 742-00

` 2.85

--------”----------     `.1300/- to `. 1399/-

` 863-00

` 3.00

--------”----------     `. 1400/- to `. 1799/-

` 933-00

` 3.10

--------”----------     `. 1800/- to `. 2199/-

` 1042-00

` 3.25

--------”----------     `. 2200/- to `. 4924/-

`1190-00

` 3.35

--------”----------     `. 4925/- to `. 7650/-

` 1390-00

` 3.50

                `. 7651 and above

21 %  of the Declared Price

` 3.70

Bulk Wine

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

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

Beer (Bottled)

AED

Civil

Defence & Export

Basic price `.125/- & above

(in case of 330 M.L. bottles)

150% of Declared Price

`.2.00

Basic Price              `.140/- & above

150% of Declared Price

`. 2.00

Beer (Draught / Bulk)

AED

Civil

Defence & Export

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

115% of Declared Price

`. 0.40

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

115% of Declared Price

`. 0.45

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

115% of Declared Price

`. 0.50

Micro Brewery

AED

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

Fifty % of the annual installed capacity at the rate
of Rs. 12.50 per bulk liter

-----------”------------     `.26/- and Above

Low Alcoholic Beverages

AED

Civil

Defence & Export

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

122% of Declared Price

`.0.45

-----------”------------     `.451/- Above

122% of Declared Price

`. 0.50

Fortified Wine (Bottled)

AED

Civil

Defence & Export

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

`. 17/-

`.1.75

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

`. 29/-

`.2.80

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

`. 71/-

`.5.80

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

`. 93/-

`.7.00

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

`. 98/-

`.7.25