Prevailing Duties/Levies/Taxes in the State of Karnataka

Sr.No. Agency Type of Duty/Levy/Taxes Rate Links
1 Commercial Tax Department Karnataka Sales Tax (KST)-Petrol
  • Petrol: 30%
  • Aviation Fuel: 28%
  • Motor spirit not falling under Sl.Nos. 1 & 2 above: 19 %
  • Piped Natural Gas (PNG): 5.5%
Petrol Rates Commercial Tax
2 Commercial Tax Department Professional Tax (PT) For Salaried / Wage Earners or both, as the case may be, for a month is INR 15,000 and above – INR 200 per month Tax Rates KPT Commercial Tax
3 Department of Stamps and Registration Stamp Duty

Agreement relating to sale of immovable property

  1. with possession @5% on market value of the property
  2. without possession@ 0.1% on consideration amount, Min.INR500-Max. INR 20,000
  3. Joint Development Agreement @2%
  4. Sale of movable property @2%
    1. possession of property delivered @3%
    2. possession of property not delivered @0.1% Min INR500/- Max INR 20,000/-
Levies Stamps
4 State Excise Excise Duty: IML (When Alcohol Strength is 42.8%) IML (CIVIL) State: INR 50 per *B.L
Export: INR 3.50 per B.L
Import: INR 10 per B.L
Exports outside India: INR0.40 per bottle
*B.L: Bulk Litre
Excise levies
5 Electricity Electricity Duty 6 % on charges payable on electricity sold or consumed As per point 3 of the Karnataka Electricity (Taxation on Consumption for Sale Act) 1959. Electricity
6 Transport Department Motor Vehicles Tax Quarterly Tax on Vehicles permitted to carry more than 12 passengers (other than the driver and conductor) for every seated passenger, which the vehicle is permitted to carry - @ INR 900 per quarter Transport levies