12/01/2026
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Consumers in Bhutan may experience both price increases and reductions on various goods following the implementation of the Goods and Services Tax (GST), according to Finance Minister Lekey Dorji.
Sharing details of the Bhutan Sales Tax (BST) rates and HS (Harmonized System) Code classifications on his Facebook, the Finance Minister said that 2,252 items currently zero-rated under the BST regime could see a rise in prices after GST is introduced, except for exempt essentials such as rice, salt, oil, sanitary napkins and wheelchairs. He added that four HS Codes levied at 2.5 percent BST and three HS Codes levied at 4 percent BST may also experience some increase in prices.
However, the Finance Minister noted that 1,709 HS Codes currently taxed at 5 percent BST should not see a price increase, while 1,522 HS Codes levied at 10 percent BST are expected to see a fall in prices. Goods that were previously taxed at 15 percent, 20 percent, 25 percent, 30 percent and higher should see significant price reductions, he said.
The Finance Minister urged consumers to remain vigilant and to insist on fair pricing, emphasizing that consumer participation is critical to ensuring that tax benefits are passed on. While the Royal Government of Bhutan will cooperate fully, he said consumers must play an active role.
The Competition & Consumer Affairs Authority (CCAA) under the Ministry of Industry, Commerce and Employment has been instructed to closely monitor the market. Consumers are encouraged to report any pricing irregularities or complaints to the CCAA.
Below are examples of goods classified under different BST rates, based on HS Codes and Bhutan Trade Classification (BTC):
BST Zero Rated items
1. Vegetables
2. Fresh meat
3. Fresh fruits
4. Rice
5. Salt
6. Eggs
7. Basic medicines
8. Seeds for agriculture
9. Agricultural tools
10. Computers and laptops
11. Mobile
12. Rice cookers
BST 5%
1. Mattresses
2. Electrical equipment
3. Vehicles parts
4. Diesel
5. Petrol
6. Tea Leaves
7. Coffee
8. Yarn
BST 10%
1. Regular footwear
2. Clothing
3. Textiles
4. TV
5. Machineries
6. Steel
7. Sanitary wares
8. Kitchen and household articles
9. Betel leaves
BST 15%
1. Cement
2. Watches
3. Cosmetics
4. Preserved vegetable
5. Preserved fruits
6. Carpets of textiles
7. Bags & Suitcases
BST 20%
1. Noodles and Pasta
2. Bread and pastry
3. Pan Masala/Supari
4. Metal and wooden furniture
5. Sweet Biscuit
BST 30%
1. Juice
2. Betel Nuts
3. Plastic carry bags
4. Ice creams
5. Motor cycle (500 CC - 800 CC)
