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 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.
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 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% |
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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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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 |
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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% |
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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.
