ST Rates & Exemptions by Category — Table A.3 (2022)
As per the GST (Amendment) Act of Bhutan 2026, exemptions expanded from 9 to about 32 items — retroactively effective from 18 May 2026 with active enforcement starting 25–26 June 2026.https://www.drc.gov.bt/wp-content/uploads/2026/06/GST_Public_Notification_2026.pdf Newly exempted:
19 categories of cooking oils (soybean, palm, sunflower, mustard, sesame, coconut, etc.) More rice varieties — husked brown rice, red rice (Yeechum), semi-milled and wholly milled rice Butter Motorised/automatic wheelchairs (manual ones were already exempt) Salt, sanitary napkins, and diapers carried over from the original list