New GST on Dental Services and Treatments: What’s Exempt and What’s Not
- Routine dental treatments such as consultations, cleaning and medically required procedures provided by dentists are generally exempt from GST.
- Dental implants, artificial teeth and crowns supplied separately as goods under applicable classifications may attract 5% GST. Dental treatments involving implants are generally covered under exempt healthcare services.
- Purely cosmetic dental services such as teeth whitening and aesthetic procedures generally attract 18% GST.
- Dentists providing 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 generally attract 5% GST, reduced from 12% from 22 September 2025.
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 Charges on Dental Services
The revised GST rates are effective from 22 Sep 2025. Below are the applicable GST rates and comparison with rates applicable before 22 Sep 2025 for common dental services and products.
| Service or Product | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 | Remarks |
|---|---|---|---|
| Dental implants (product cost) | 5% | 5% | HSN 9021; rate unchanged from before Sep 2025 when supplied as goods |
| Dental crown/cap (lab material) | 5% | 5% | Prosthetic material under HSN 9021, as applicable |
| Cosmetic dental procedures | 18% | 18% | Taxable cosmetic treatment services; applicable GST depends on nature of supply |
| Teeth whitening / cosmetic veneers | 18% | 18% | Cosmetic dental procedures generally treated as taxable services |
| Sale of dental equipment | 5% or 18% | 5% or 18% | Depends on classification; instruments under HSN 9018 generally attract 5% GST after reduction from 12% |
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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 |
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GST on Dental Equipment in India
| Equipment/Material | HSN Code | GST Rate |
|---|---|---|
| Dental instruments and appliances under HSN 9018 | 9018 | 5% |
| Dental implants (as product) | 9021 | 5% |
| Handheld dental instruments covered under HSN 9018 | 9018 | 5% |
| Dental X-ray machines | 9022 | 5% |
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Note: While routine dental healthcare services are generally exempt from GST, separately supplied dental products, taxable cosmetic procedures, and equipment sales may attract GST based on their classification and nature of supply.
