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    <title>2022 (1) TMI 902 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The &quot;Zirconium Oxide Ceramic Dental Blanks&quot; were classified under Chapter Heading 69091200. The issue regarding the classification of artificial teeth, crowns, bridges, and dental restoratives was not addressed as it did not relate to the applicant&#039;s activities. Health care services provided by the applicant&#039;s dental clinic, such as fitting artificial teeth, crowns, and bridges, were classified under Chapter Heading 999312, attracting a Nil rate of GST. However, bleaching of teeth and dental veneers for smile designing were classified under Chapter Heading 999722, attracting 18% GST.</description>
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      <description>The &quot;Zirconium Oxide Ceramic Dental Blanks&quot; were classified under Chapter Heading 69091200. The issue regarding the classification of artificial teeth, crowns, bridges, and dental restoratives was not addressed as it did not relate to the applicant&#039;s activities. Health care services provided by the applicant&#039;s dental clinic, such as fitting artificial teeth, crowns, and bridges, were classified under Chapter Heading 999312, attracting a Nil rate of GST. However, bleaching of teeth and dental veneers for smile designing were classified under Chapter Heading 999722, attracting 18% GST.</description>
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