Bhutan exempts fresh butter, more rice and cooking oils, and automatic wheelchairs from GST
- Jurisdiction
- 🇧🇹 Bhutan
- Tax
- GST
- Change type
- Rate change
- Status
- In force
- Impact
- Action required
- Announced
- 25 June 2026
- Effective
- 25 June 2026
- Instrument
- BT-ACT-GSTAMD-2026
- Authority
- Department of Revenue and Customs, Ministry of Finance (Bhutan)
- Systems
- Tax engine, ERP, Customs, POS
- Verified
- Fetched from official source · high confidence
Importers and domestic suppliers of butter, rice, cooking oils and automatic wheelchairs in Bhutan — the exemption applies to domestic supply and at the port of entry alike.
Update Bhutan GST product configuration to exempt fresh butter, the added rice and cooking-oil categories and automatic wheelchairs, for both domestic supply and import entry, from 25 June 2026.
Tax engineERPCustomsPOS
The Goods and Services Tax (Amendment) Act of Bhutan 2026 adds fresh butter, further categories of rice, further categories of cooking oils and automatic wheelchairs to the list of exempt supplies in Schedule IV(C) of the GST Act of Bhutan 2020. The exemption applies to domestic supplies and at the port of entry for imports, with effect from midnight on 25 June 2026, per Department of Revenue and Customs notification DRC/STD/GST/50/2026/429.
What changed in detail
The Goods and Services Tax (Amendment) Act of Bhutan 2026 adds four categories to the list of exempt supplies in Schedule IV(C) of the GST Act of Bhutan 2020: fresh butter, further categories of rice, further categories of cooking oils, and automatic wheelchairs.
Implementation is set by Department of Revenue and Customs public notification DRC/STD/GST/50/2026/429. The exemption takes effect from midnight on 25 June 2026 and applies both to domestic supplies and at the port of entry for imports.
What it means
Small in value, but the import leg is what makes it operational work rather than a product-code edit: customs entry configuration has to change on the same date as the tax engine, and the two are usually owned by different teams.
The categories are defined by the amending Act rather than by the notification, so “further categories of rice” and “further categories of cooking oils” need to be read against the amended Schedule IV(C) itself before a product mapping is finalised.
Proof
Public Notification: Implementation of GST Act of Bhutan [as amended by GST(Amendment) Act of Bhutan 2026.]
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