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of <h1>Classification of Dental Products for GST: Clearing up confusion on tax rates for dental blanks, crowns, and services</h1> <h3>In Re: M/s. Jyoti Ceramic Industries Pvt. Ltd.</h3> In Re: M/s. Jyoti Ceramic Industries Pvt. Ltd. - 2022 (60) G.S.T.L. 404 (A. A. R. - GST - Mah.) , [2022] 103 G S.T.R. 523 (AAR - Mah) Issues Involved:1. Classification of 'Zirconium Oxide Ceramic Dental Blanks.'2. Classification of Artificial Teeth, Crowns, Bridges, and Dental Restoratives.3. Classification of health care services provided by the applicant's dental clinic.4. Classification of bleaching of teeth and dental veneers for smile designing.Issue-wise Detailed Analysis:1. Classification of 'Zirconium Oxide Ceramic Dental Blanks':The applicant manufactures 'Zirconium Oxide Ceramic Dental Blanks' and classifies them under Chapter Heading 69091200 as 'Ceramic Product.' The product is biscuit fired with a hardness of less than 9 on Moh's scale. The applicant contends that the product should be classified under Chapter Heading 90212100 as it is used to produce artificial ceramic teeth with a hardness of 9 on Moh's scale. The Authority for Advance Ruling (AAR) examined the product's characteristics and industry standards, concluding that it is a type of ceramic ware used in laboratory and technical applications. Thus, the product is classified under Chapter Heading 69091200, attracting 18% GST.2. Classification of Artificial Teeth, Crowns, Bridges, and Dental Restoratives:The applicant sought clarification on whether artificial teeth, crowns, bridges, and dental restoratives produced from their product fall under Chapter Heading 90212100. The AAR noted that the question pertains to activities conducted by dental laboratories, not the applicant. Since the query does not relate to the applicant's activities, the AAR declined to answer this question under Section 95 of the CGST Act, 2017.3. Classification of Health Care Services Provided by the Applicant's Dental Clinic:The applicant's dental clinic provides various treatments, including fitting artificial teeth, crowns, and bridges. The AAR examined the classification of these services under Chapter Heading 999312, which covers medical and dental services. According to the explanatory notes and relevant notifications, health care services provided by clinical establishments and authorized medical practitioners are exempt from GST. The AAR confirmed that dental services like fitting artificial teeth, crowns, and bridges are health care services and fall under Chapter Heading 999312, attracting a Nil rate of GST, provided they are not cosmetic services.4. Classification of Bleaching of Teeth and Dental Veneers for Smile Designing:The applicant provides bleaching of teeth and dental veneers for smile designing, which they currently classify under Chapter Heading 999722, attracting 18% GST. The AAR analyzed whether these services could be classified under Chapter Heading 999312 as health care services. The definition of health care services excludes cosmetic or plastic surgery unless undertaken to restore or reconstruct anatomy or function due to congenital defects, abnormalities, injury, or trauma. The AAR determined that bleaching of teeth and dental veneers are cosmetic treatments aimed at enhancing appearance and do not qualify as health care services. Therefore, these services fall under Chapter Heading 999722, attracting 18% GST.Order:1. 'Zirconium Oxide Ceramic Dental Blanks' are classified under Chapter Heading 69091200.2. The question regarding the classification of artificial teeth, crowns, bridges, and dental restoratives is not answered as it does not pertain to the applicant's activities.3. Health care services, including fitting artificial teeth, crowns, and bridges, fall under Chapter Heading 999312, attracting a Nil rate of GST when provided as health care services, not cosmetic services.4. Bleaching of teeth and dental veneers for smile designing fall under Chapter Heading 999722, attracting 18% GST.
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