The enormous volume of work before a Legislature and the limited time at its disposal make it impossible that every matter should be discussed at length on the floor of the House. If the work is to be done expeditiously and with reasonable care, some of its responsibilities have to be entrusted to some other agency in which the whole House has confidence. The most practical method so far devised for this purpose is the Committee System, composed of a small number of members of the legislative body. In all Parliaments world over, the formation of Committees for detailed preliminary discussion of all important matters, especially of legislative issues, has been an established practice. The power to appoint committees has been recognized under Article 10 (11) of the Constitution of Bhutan and Section 145 of the National Council Act.

The Committees are classified into three categories. They are Standing Committees, Ad-hoc Committees and Joint Committees. The Standing Committees are constituted through Standing Orders or Resolutions passed by the National Council. They continue to remain in office irrespective of the completion of work and deal with specific business of the House. The Ad-hoc Committees are mostly temporary and cease to exist after completion of their task. These Committees perform such specific functions as are assigned to them from time to time. They may also be called Select or Special Committees. The Joint Committees are established by an Act of Parliament or by concurrent resolution of the National Council and the National Assembly comprising members from both the Houses. Accordingly, following Committees have been formed:

The Council has the following seven committees: