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GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Classification of supply and levy of GST - Services of providing ...

Case Laws     GST

January 22, 2022

Classification of supply and levy of GST - 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. - 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. - AAR

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