What's exempt
Health care services provided by a clinical establishment or an authorised medical practitioner are exempt from GST. For a dental clinic that covers the diagnosis and treatment you do every day: consultations, fillings, root canal treatment, extractions, scaling, crowns and bridges, orthodontics and implants, when they treat or restore.
What's taxed
- Cosmetic treatment done purely for appearance, such as teeth whitening, falls outside "health care" and is taxable (18% at the time of writing). Treatment that restores or reconstructs after disease, injury or a congenital defect is not cosmetic in this sense.
- Medicines and products sold separately (for example a mouthwash or toothbrush the patient buys) carry their own GST rate. Medicines supplied as part of a treatment are usually treated as part of that exempt service; ask your accountant how your clinic supplies them.
SAC and HSN codes
| Item | Code | Usual treatment |
|---|---|---|
| Dental services | SAC 999312 | Exempt |
| Cosmetic treatment | SAC 999722 | Taxable |
| Medicines in measured doses | HSN 3004 | Taxable when sold, often 5% |
Do you need a GSTIN?
A clinic that supplies only exempt services doesn't need to register for GST. Registration becomes relevant when taxable supplies, such as cosmetic treatment or product sales, cross the threshold for your state, or if you choose to register. When you're registered, CGST and SGST are shown separately on intra-state bills.
How DentoBlaze handles it
Each treatment in your clinic's list carries its GST rate. Exempt treatment is billed under SAC 999312, a treatment you give a GST rate is billed as cosmetic under SAC 999722, and medicines default to HSN 3004 at 5%. GST appears on bills only once you add a GSTIN in Settings → Clinic profile, split into CGST and SGST, and bills are numbered by financial year. You can change any rate to match your accountant's advice.