No GST on providing dental health care services by dental clinic: AAR

Case Details: Authority for Advance Rulings, Maharashtra Jyoti Ceramic Industries (P.) Ltd., In re - [2022] 137 taxmann.com 390 (AAR-MAHARASHTRA)

Judiciary and Counsel Details

• • Rajiv Magoo and T.R. Ramnani, Member

Facts of the Case

The applicant was running a dental clinic and it filed an application for advance ruling to determine taxability of services provided by it including supply of artificial teeth, crown and bridges. It submitted that the health care services provided by it would be classified under SAC 999312, which shall be exempt from GST.

AAR Held

The Authority for Advance Ruling observed that SAC 999312 covers Medical and Dental Services and dental services provided by a registered clinic, hospital, practitioner, etc. would be covered under Service Code 999312. In the instant case, the applicant would operate a dental clinic wherein all dental treatment including the fitment of artificial ceramic teeth, crown, bridges, dental restoratives etc. would be carried out by qualified Dentists who were employed as regular employees of the clinic. Since Dentistry is a part and parcel of Medical Practice, health services in the form of dental services like fitment of artificial ceramic teeth, crown, bridges, and dental restoratives would be exempt. However, services of bleaching of teeth and dental veneers for smile designing provided by dental clinic of applicant to its patients would fall under SAC 999722 and taxable at 18% under GST.

List of Cases Referred to

• • O.K. Play (India) Ltd. v. CCE 2005 taxmann.com 601 (SC) (para 2.16).