The National Assembly today conducted the Third Reading on the Goods and Services Tax (Amendment) Bill of Bhutan 2026, on expanding exemptions for essential commodities and social welfare items under Schedule IV C of the GST Act. The proposed exemptions cover a broad range of food staples, edible oils, hygiene products, and assistive devices for persons with disabilities. Key food items approved for exemption include various categories of rice such as husked brown rice, red rice (Yeechum), and semi-milled or wholly milled rice. The House also endorsed GST exemptions on commonly used edible oils, including soybean, groundnut, olive, palm, sunflower, coconut, mustard, sesame, and maize oils, along with vegetable fats and oils. In addition, salt products such as iodized salt, non-iodized salt, and rock salt were included in the exemption schedule to ease the tax burden on essential household commodities. The Bill further provides exemptions for wheelchairs used by persons with disabilities, whether mechanically propelled or not, as well as sanitary towels, tampons, baby napkins, and related hygiene products. The Economic and Finance Committee (EFC) also proposed the inclusion of butter and other fats and oils derived from milk under the exemption schedule. The House endorsed the proposed exemptions, and the Bill is scheduled for voting on 29 May 2026.