New 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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New GST Exemption on Dental Services in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected GST exemptions for dental services (no compensation cess).
New GST Charges on Dental Services?
| Service or Product | GST Rate | Remarks |
|---|---|---|
| Dental implants (product cost) | 5% | Was 12% earlier → moved to 5% |
| Dental crown/cap (lab material) | 5% | Prosthetic material |
| Cosmetic dental procedures | 18% | Non-essential health |
| Teeth whitening/veneers | 18% | Cosmetic procedure |
| Sale of dental equipment | 5% or 18% | Depends on classification |
Were Dental Services Taxable under the Old GST?
No, most dental services are exempt from old 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 Old GST was Applicable on Dental Services?
(Old GST Rates – Applicable Until 21st September)
| 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.
