Application under Section 97 of the CGST Act, 2017 and the Maharashtra GST Act, 2017
Purpose: Seeking Advance Ruling
Order passed on: 19.01.2022
The question in application was whether the product “Zirconium Oxide Ceramic Dental Blanks” in different sizes and shapes as manufactured and sold by the Applicant is classifiable under Heading 69091200 as “Ceramic Product” as Artificial Teeth are not produced at this stage from it or under Heading 90212100 since Artificial Ceramic Teeth are produced from the product.
Judgement: Since the product when leaves the factory is in various shapes and is not in shape of teeth, not ready to be used as Artificial Teeth, it cannot be considered as Artificial Teeth. The product will be classified as “Ceramic Product” under chapter heading 69091200.
The Applicant is also operating a Dental Clinic and another question in application was related to whether the dental services including providing of Artificial Teeth, Crown, Bridges, etc treatment by dental clinic falls under Chapter Heading 999312, attracting Nil rate of GST.
Judgement: The dental services like fitment of artificial ceramic teeth, crown, bridges, dental restoratives carried by the dentists in the applicant’s clinic shall be considered as Healthcare Services and are exempt from GST under Chapter Heading 9993.
Another question by the Applicant was 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.
The complete order can be downloaded from this link: https://gstcouncil.gov.in/ms-jyoti-ceramic-industries-pvt-ltd