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SGST Advance Ruling Authority

GST – Maharashtra AAR - Classification of Zirconium Oxide Ceramic Dental Blanks - Ceramic ware - Applicant manufactures Zirconium Oxide Ceramic Dental Blanks from clinical grade raw materials - applicant 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. 9021 of the GST Tariff – HELD - The impugned products are not Artificial Teeth rather can be said to be a type of ceramic ware for use in laboratory, etc. and therefore the impugned product is aptly covered under Tariff heading 6909 of the GST Tariff - 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 – HELD - 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 - 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 – HELD - 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 and liable to 18% GST
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