Services of providing of Artificial Teeth, Crown, Bridges attract Nil Rate when provided as Health care Services

Applicant manufactures Zirconium Oxide Ceramic Dental Blanks from clinical-grade raw materials which have been classified by the applicant under chapter heading 69091200 of the erstwhile Central Excise Act and also under the GST regime. The applicant has submitted that the said product is used in dentistry for artificial teeth and should therefore be covered under the same HSN as artificial teeth i.e. 9021of the GST Tariff.

Question 1: Whether the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as “Ceramic Product” as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having a hardness of less than 9 on Moh’s scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has a hardness of 9 on Moh’s scale?

Answer:- In view of the discussions made above, the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200

Question 2:- Whether Artificial Teeth, Crown, Bridges, Dental Restoratives, etc as produced from the Product of Applicant is classifiable under Chapter Heading 90212100.

Answer:- Since the question raised by the applicant does not pertain to an activity being undertaken or proposed to be undertaken by them, the said question is not being answered by this authority as per the provisions of Section 95 of the CGST Act, 2017,

Question 3: – Whether the health care services including providing of Artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, excluding health care services for bleaching of teeth and dental veneers treatment falls under Chapter Heading 999312, attracting Nil rate of GST?

Answer:- Services of providing of Artificial Teeth, Crown, Bridges falls under Chapter Heading 999312, attracting Nil rate of GST only when the same are provided as Health care Services and not as a Cosmetic Services.

Question 4:- Whether health care services namely bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients falls under Chapter Heading 999312 at Nil rate of GST or Chapter Heading 999722 at 18% GST?

Answer:- In view of the above discussions, the services of bleaching of teeth and dental veneers for smile designing provided by dental clinic of Applicant to its patients falls under Chapter heading 999722 at 18% GST.