The Maharashtra Authority of Advance Ruling (AAR) held that no Goods and Service Tax (GST) payable on Services of providing of Artificial Teeth, Crown, Bridges falls only when the same are provided as Health care.
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 the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as “Ceramic Product” as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh’s scale or product classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh’s scale.
The coram of Rajiv Magoo and T.R. Ramnani held that the Product namely “Zirconium Oxide Ceramic Dental Blanks in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200.
“Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading 999312, attracting Nil rate of GST only when the same are provided as Health care Services and not as a Cosmetic Services,” the AAR.
The Authority 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.
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