Kathmandu – In a landmark decision, the Supreme Court of Nepal has issued a mKathmandu, June 18, 2025 – In a landmark verdict, the Supreme Court of Nepal has ordered the government to remove the 13% value-added tax (VAT) levied on sanitary pads and menstrual hygiene products. The decision, issued this week, marks a significant step toward recognizing menstrual health products as essential, not luxury items.
The ruling follows a constitutional writ petition filed nearly four years ago by Abhyudaya Bhetwal and Shreena Nepal, then law students. A joint bench of Justices Dr. Manoj Kumar Sharma and Mahesh Sharma Paudel delivered the mandamus order, instructing the government to include sanitary products in the VAT-exempt essential goods category.
“Menstruation is not a luxury; it’s a biological necessity. Taxing it was a form of indirect gender discrimination,” petitioner Abhyudaya Bhetwal stated following the decision.
Key Arguments and Demands
The petition cited violations of the Constitution of Nepal, specifically:
- Article 16 – Right to Life
- Article 18 – Right to Equality
- Article 38 – Rights of Women
It demanded:
- VAT exemption for sanitary pads, napkins, and menstrual cups under Section 5(3) of the VAT Act, 1996
- Removal of customs duties and VAT on raw materials for domestic sanitary product manufacturing
- Establishment of a dedicated fund from previously collected taxes to support a national Sanitary Health Program – offering free sanitary pads in schools, public offices, and among security personnel
Grassroots Legal Advocacy
Filed on August 10, 2021, the petition was a student-led initiative supported by a legal team including senior advocate Laxmi Bakhadhyo, and advocates Sanjay Adhikari, Praveen Maharjan, Bishnu Dhakal, and Prakash Mani Sharma.
Petitioner Shreena Nepal reflected on the journey, stating:
“This is not just a legal win, but a statement of social justice, gender equality, and constitutional integrity.”
A Historic Precedent
Legal experts are calling the ruling a milestone for menstrual equity and women’s health rights in Nepal. The Supreme Court’s decision is expected to set a precedent for future public interest litigation related to gender-sensitive policymaking.
The full text of the verdict will be published in the coming days.
Editor’s Note: This verdict adds to growing global momentum calling for the elimination of taxes on menstrual products—often referred to as the “tampon tax”—with countries like India, Kenya, and the UK already having removed it.
