--- title: "New GST on Dental Services 2026: 0% Rate on Dental Treatment" description: "New GST rate on dental services in 2026 is 0% on dental treatment and healthcare procedures. Let Busy handle GST billing accurately on every transaction." canonical: "https://busy.in/gst-rates/dental-services/" author: "Nishant" published: "2025-05-19T12:50:53.000Z" category: "GST Rates" --- - Routine dental treatments such as consultations, cleaning and medically required procedures are generally exempt from GST. - Dental implants, artificial teeth and crowns under HSN 9021 generally attract 5% GST when supplied as goods. - Purely cosmetic dental services such as teeth whitening generally attract 5% GST without ITC. - Dentists supplying only exempt healthcare services generally do not need GST registration; registration rules apply where taxable supplies are made. - Dental instruments and appliances under HSN 9018 now generally attract 5% GST, reduced from 12% from 22 September 2025. # 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. ## **New GST Exemption on Dental Services in India** The revised GST rates are effective from 22 Sep 2025. Below are the applicable GST rates and exemptions for common dental services and products. ## **New GST Charges on Dental Services?** | Service or Product | GST Rate | Remarks | | --- | --- | --- | | Dental implants (product cost) | **5%** | HSN 9021; rate unchanged from before Sep 2025 | | Dental crown/cap (lab material) | **5%** | Prosthetic material under HSN 9021, as applicable | | Cosmetic dental procedures | **5%** | Cosmetic treatment under SAC 999722, without ITC | | Teeth whitening / cosmetic veneers | **5%** | Cosmetic treatment, without ITC | | Sale of dental equipment | **5% or 18%** | Depends on classification; instruments under HSN 9018 generally attract 5% | Live Demo Available Today ## Issue Credit Notes for Dental Treatment Refunds Easily Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## 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**](https://busy.in/sac-codes/) . 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) | **5%** | Product under HSN 9021 | | Dental crown/cap (lab material) | **5%** | Prosthetic material under HSN 9021, as applicable | | Cosmetic dental procedures | **18%** | Cosmetic treatment | | Teeth whitening/veneers | **18%** | Elective and cosmetic | | Sale of dental equipment | **12% or 18%** | Varied by product classification | ## **GST on Dental Equipment in India** | Equipment/Material | HSN Code | GST Rate | | --- | --- | --- | | Dental chairs and equipment covered under HSN 9018 | 9018 | **5%** | | Dental implants (as product) | 9021 | **5%** | | Handheld dental tools and instruments | 9018 | **5%** | | Dental X-ray machines | 9022 | **5%** | 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 generally GST-free, implants, cosmetic procedures and equipment sales may attract GST under specific rules. ## About the author **Nishant** 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 ### 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? Dental implants supplied as products generally attract 5% GST under HSN 9021. The surgical placement service is generally exempt when provided as part of eligible healthcare treatment. ### Are cosmetic dental procedures like teeth whitening taxable? Yes. Purely cosmetic dental procedures such as teeth whitening generally attract 5% GST without ITC. ### 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? Many dental instruments and appliances under HSN 9018, as well as dental X-ray equipment under HSN 9022, generally attract 5% GST. 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