The Ministry of Finance of Bhutan has introduced GST with flat 7% and it will replace all indirect taxes like sales tax, customs duty and exercise duty as per the Goods and Service Tax (GST) Bill of Bhutan 2020. Other announcements involved declaring imposition of 20% Excise Equalisation Tax on unhealthy goods, 100% tax on alcohol/tobacco and 20% tax on the plastic wrapping.
https://www.taxscan.in/bhutan-introduces-revolutionary-gst-reform/45102/
