In a recent ruling, the GST Authority for Advance Rulings (AAR) has differentiated between the dental services which will come under “healthcare services” and the ones that will constitute a “cosmetic treatment”.
The dental services that will come under healthcare services will be exempted from the tax.
The AAR held that the services including teeth bleaching and smile fixing treatment will NOT be healthcare services. This is why it will attract 18% GST.
Since healthcare services are specially defined, the Tax Experts have said that any cosmetic treatment cannot be exempted from GST.
