Jyoti Ceramic Industries Pvt. Ltd ., In re
Date: January 19, 2022
Subject Matter
Bleaching of teeth and dental veneers for smile designing provided by a dental clinic attracts 18% GST under SAC '9997 22'
Summary
Bleaching of teeth is a restoration of natural tooth shade or whitening beyond the natural shade. This process cannot be considered as services by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy. Further…
1. Whether the Product namely “Zirconium Oxide Ceramic Dental Blanks” in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as “Ceramic Product” as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh’s scale or the product is classifiable under Chapter…