In accordance with the Rules of Procedure of the National Assembly of Bhutan 2022, the Goods and Services Tax (Amendment) Bill of Bhutan 2026 was adopted by the National Assembly and transmitted to the National Council on 29 May 2026.

The Bill was adopted by the National Council on 5 June 2026 and transmitted back to the National Assembly with amendments. Presenting the report of the Economic and Finance Committee, the Member from South Thimphu Constituency informed the House that the Committee had reviewed the recommendations made by the National Council.

The Committee reported that the National Council fully supported the GST exemptions under Schedule IV, recognizing their importance in easing inflationary pressures and facilitating the implementation of the GST. The National Council also recommended that the Government review and provide appropriate support mechanisms for inventories of exempted essential commodities, including rice, edible oil, and automatic wheelchairs, that were imported and taxed prior to the implementation of the exemptions. The Economic and Finance Committee concurred with the recommendation and submitted it to the House for consideration.

The House endorsed the recommendation, the Bill will be submitted to His Majesty the Druk Gyalpo for Royal Assent.