GST on Dental Services and Treatments: What’s Exempt and What’s Not
Dental care is a vital part of overall health—covering everything from a simple check-up to full-mouth implants. But do you know how the Goods and Services Tax (GST) applies to dental treatments? Are dentists required to charge GST? This guide breaks down the gst on dental services, highlighting which treatments are exempt and when GST becomes applicable.
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Are Dental Services Taxable Under GST?
No, most dental services are exempt from GST. According to GST regulations, healthcare services provided by a registered medical practitioner (which includes dentists) are exempt under SAC Code 9993. These services are treated as essential health services, and no GST is charged to patients.
GST Exemption: What’s Included?
| Dental Service | GST Applicable? | Remarks |
|---|---|---|
| General dental consultation | ❌ No GST | Exempt as healthcare service |
| Tooth cleaning or scaling | ❌ No GST | Preventive in nature |
| Fillings and root canal | ❌ No GST | Covered under medical treatment |
| Tooth extraction/surgery | ❌ No GST | Surgical/clinical procedure |
| Braces (orthodontics) | ❌ No GST | As long as not cosmetic only |
When Is GST Charged on Dental Services?
| Service or Product | GST Rate | Why Taxed? |
|---|---|---|
| Dental implants (product cost) | 12% | Product sale—not service |
| Dental crown/cap (lab material) | 12% | Taxed as prosthetic material |
| Cosmetic dental procedures | 18% | Not considered essential health |
| Teeth whitening/veneers | 18% | Elective and cosmetic |
| Sale of dental equipment | 12% or 18% | Varies by product |
GST on Dental Equipment in India
| Equipment/Material | HSN Code | GST Rate |
|---|---|---|
| Dental chairs and machinery | 9018 | 18% |
| Dental implants (as product) | 9021 | 12% |
| Handheld dental tools | 9018 | 18% |
| Dental X-ray machines | 9022 | 12% |
Understanding the gst on dental services helps patients know when they may be charged tax—and helps clinics stay compliant. While routine dental care is mostly GST-free, implants, cosmetic procedures, and equipment sales do attract GST under specific rules.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions (FAQs)
- Is GST charged on dental services?No, not for regular medical treatments. Dental consultations, surgery, and restorative procedures are GST-exempt.
- What is the GST on dental implants?The product cost of dental implants is taxable at 12%, but not the surgical placement service itself.
- Are cosmetic dental procedures like teeth whitening taxable?Yes. Cosmetic procedures not medically necessary attract 18% GST.
- Do dentists need to register under GST?Only if they provide taxable services (like cosmetic treatments) or sell taxable goods (like implants separately).
- What is the GST on dental equipment in India?It ranges from 12% to 18%, depending on the type of tool, machine, or product.
