The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% GST payable on Smile Fixing Treatment, teeth whitening.
The applicant, Jyoti Ceramic Industries is engaged in the manufacture, sale & export of various ceramic products, known as “Industrial” or “Technical Ceramics”. The Applicant is also engaged in running a dental clinic at a separate location. Applicant was registered under erstwhile tax regime and was discharging excise duty, service tax and VAT on the manufacture, sale & export of its products and taxable services as applicable.
The applicant has sought the advance ruling on the issue Whether health care services namely bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients falls under Chapter Heading 999312 at Nil rate of GST or Chapter Heading 999722 at 18% GST?
The coram of Rajiv Magoo and T.R. Ramnani held that the services of bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients falls under Chapter Heading 999722 at 18% GST.
“Dental Veneer Treatment also, cannot be considered as services by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy. Further the said treatment falls under the exclusion part of the definition of “Health care Services”. The discussions made in para no. 5.6.3 above, pertaining to “Bleaching of Teeth” is applicable in case of “Dental Veneer Treatment” also and therefore we hold that Dental veneer Treatment which is done to enhance a ‘smile’ is explicitly covered under SAC 999722 (Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services), the AAR observed.
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