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Addendum Clarifying GST Exemption Effective Date for Exempted Items

  • Clarifies the June 25, 2026 public notification on GST exemptions for fresh butter, certain rice, cooking oils, and automatic wheelchairs.
  • The GST (Amendment) Act of Bhutan 2026 commenced on 18/05/2026, and the exemption is legally effective from that date.
  • The midnight 25/06/2026 date is only the operational date when GST stops being charged or collected on the exempt items.
  • GST paid on exempt items imported or purchased on or after 18/05/2026 remains eligible for input tax credit adjustment.
  • All other parts of the June 25, 2026 notification remain unchanged.

Source: facebook.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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