The Goods and Services Tax (GST) of Bhutan has put sanitary pads under the list of items that will be GST free. While this has been welcomed by both men and women, a question that women especially are asking is why it was put in the list of items that would have been charged with GST. The rationale is very simple – it is a necessity, an essential for women.
According to the National Statistical Bureau’s (NSB) latest population report, Bhutan’s total population was 777,224 (4th Quarter Report, 2024), of which 404,411 were males and 372,813 females. Menstruation in women begins from the ages of 11 to 15 and it stops between 45-55 years. This means that a majority of our women require sanitary pads and the Ministry of Finance (MoF) had included it in the list of items that would be charged under GST.
“The government or ministry may give any reason for GST, but it is unacceptable if they want to impose taxes like GST on essentials. Men may not feel the importance, but women do,” a civil servant who did not want to be named said. According to her, this reflects the need of more women in the parliament. “If we had more women representatives, it would not have been discussed at all, as it would have been out of the list,” she said. While the National Assembly (NA) did support excluding pads from GST, she maintained that it should not have been in the list of items listed to be imposed GST.
A doctor from Jigme Dorji Wangchuck National Referral Hospital, Thimphu said that at an average a woman go through 350 periods in her lifetime. “Using unclean pads can actually lead to fungal infections, reproductive tract infection, urinary infection and even make one vulnerable to infertility,” the doctor added. He further said that women need to change their pads frequently (at least every 6-8 hours). “If not, one would be much more prone to develop rashes and vaginal yeast infections with the side effect of bad odour.”
When asked what he felt about the parliament about to impose GST on pads, he said, “it is just stupid.” “On one hand we are prioritizing women’s reproductive health and on the other such things are happening. The members of parliament need to seek the advice of experts before taking such actions. It is fortunate that pads have been excluded from GST. We should think about our women who still cannot afford pads,” the doctor added.
Another women said it is an irony. “On one hand, the government observes menstrual day to educate women and then we hear such ridiculous things. It is unfortunate to see that our leaders cannot think and understand issues like this,” she said, adding that the two women members of the National Assembly (NA) would have had a tough time lobbying with other members.
She further added that she heard that a team from the MoF had gone to the National Council (NC) to explain to the members about GST and the need to impose GST on pads. “Despite the NA’s stand, they had gone to the NC. What are they trying to do? Do they think that NC members will not understand why pads have been exempted from GST,” she questioned. “And there are women in the MoF. Don’t they understand that pads are a necessity for women,” she said, adding that the exemption will not make much difference in taxes generated. “If it is about simplification, they should find some other ways to simply.”
As several people expressed, it is profoundly disheartening and indeed, a matter of national sorrow that our leaders have failed to emulate, let alone learn from, the boundless compassion, foresight, and wisdom of His Majesty the King. During the darkest days of the COVID-19 pandemic, when fear gripped the world and uncertainty loomed over every household, His Majesty stood as a beacon of hope and humanity.
At a time when the then government was tasked with identifying a list of essential items for the nation’s survival, His Majesty’s command rose above the conventional, the expected, and the utilitarian. In a gesture that revealed the depth of his care for every citizen, especially the youngest among us, His Majesty specifically commanded that the list of essentials must not merely include food and medicine, but also the humble chocolates that bring daily joy to our children.
This was not merely about confections. It was a declaration, that even in crisis, the well-being of the people is not complete without attention to their emotional and psychological comfort. It was a moment that encapsulated the essence of leadership: love in action, empathy made policy.
And yet, in the face of such extraordinary example, it is a tragedy that those who hold power today remain deaf to that call of servant leadership. They have not learned; they have not risen.
As a woman earlier powerfully expressed, it may be the scarcity of female representation that leads, all too often, to the overlooking or forgetting of women’s needs. When voices are missing at the table, so too are the concerns and experiences they carry. This absence does not reflect a lack of importance, but rather a gap in perspective that we can no longer afford to ignore.
However, let us be clear, leadership knows no gender.
A true leader is not the champion of a single group, they are the guardian of all, regardless of gender, background, or belief. Men do not lead only men, and women do not speak only for women. A leader must rise above these divides. They must carry the weight of every voice, serve the interests of every citizen, and envision a future that includes and uplifts everyone.
Representation matters. Diversity matters. But above all, inclusive leadership matters, leadership that listens deeply, acts justly, and leads boldly for the collective good. And this is not just about sanitary pads. It is about everything in the domain of a leader (s).
Sherab Dorji from Thimphu
