Section 3: Amendment of rule 2-AF

The Karnataka Excise (Excise Duties and Fees) (Third Amendment) Rules, 2024State Rules of Karnataka · 1965

In Rule 2-AF of the said rules, in sub-rule (1), in the explanation, after clause (b), the following clause shall be inserted, namely:- “(c) after reckoning the Maximum Retail Selling Price, the Additional Rounding-Off Excise Duty (AROED) is charged wherever required at such a rate to ensure that the liquor prices are rounded off to the next Rs.5/-. This AROED shall be part of the MRP build-up just like the Excise Duty and would be included in total Excise Duty payable by the Retailers while issuing invoices. It shall be applicable at such a value and in such a manner that after calculation of MRP, the MRP arrived is exactly a multiple of Rs.5/-”.

By Order and in the name of the Governor of Karnataka (M.Rajamma) Under Secretary to Government, Finance Department (CT-2 & Co-ordination)

Where this provision sits

Act	The Karnataka Excise (Excise Duties and Fees) (Third Amendment) Rules, 2024
Section	3
Marginal note	Amendment of rule 2-AF
Jurisdiction	State of Karnataka
Status	In force as published by the source

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