TAGS and tags files (created by Emacs etags, ctags and others) belong with *.o*, ~, etc., in the .gitignore** file.
$ git status
On branch master
Your branch is up to date with 'origin/master'.
Untracked files:
(use "git add <file>..." to include in what will be committed)
TAGS
nothing added to commit but untracked files present (use "git add" to track)
TAGS and tags files (created by Emacs etags, ctags and others) belong with *.o*, ~, etc., in the .gitignore** file.