Karnataka Excise (Excise Duties and Fees) (Amendment) Rules, 2023

The amendment provides that in the case of a Microbrewery, the Excise Duty applicable for twenty-five percent of the annual installed capacity shall be paid along with the licence fee. The next installment of Excise Duty applicable for twenty-five percent of the annual installed capacity shall be paid, when the production of draught beer exceeds twenty-five percent of the annual installed capacity or within the end of December month of the Excise year, whichever is earlier.

Draft Karnataka Excise (Brewery) (Amendment) Rules, 2023

The Excise Commissioner on an application made by the licensee accompanied by the licence fee may renew the licence. Every such application shall be made at least one month before the expiry of the licence already granted.