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2022 (1) TMI 902 - AAR - GSTClassification of goods / services - Zirconium Oxide Ceramic Dental Blanks in different sizes - whether 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 Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale? - Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from the Product of Applicant - classifiable under Chapter Heading 90212100? - health care services including providing of Artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, excluding health care services for bleaching of teeth and dental veneers treatment - falls under Chapter Heading 999312, attracting Nil rate of GST or not - health care services namely bleaching of teeth and dental veneers for smile designing provided by dental clinic - classifiable under Chapter Heading 999312 at Nil rate of GST or Chapter Heading 999722 at 18% GST? Zirconium Oxide Ceramic Dental Blanks in different sizes - whether the impugned product can be called as a ceramic ware? - HELD THAT:- A reading of the Zircon Industry Association reveals that, Zircon is the primary mineral, which is a co-product from the mining and processing of ancient heavy mineral sand deposits. It is also referred to as zirconium silicate and has the chemical composition ZrSiO4. Zircon can be used either in its coarse sand form or milled to a fine powder, which is referred to as zircon flour. Zircon sand is used in the casting and foundry industries, whilst zircon flour is primarily used as an opacifier in the ceramics industry - Zircon can be processed to create zirconia by melting the sand at very high temperatures, typically above 2,600°C, in an electric arc furnace to form molten zirconia, also known as zirconium oxide (ZrO2). The cooled and crushed zirconia is then used in many different applications including in advanced ceramics and biomedical implants. The subject product is described by the applicant as 'Zirconium Oxide Ceramic Dental Blanks'. The impugned product can be treated as a ceramic ware and therefore is covered under Chapter 69 of the GST Tariff. 'Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic” attract 12% GST as per Schedule II of Notification No. 01/2017 - C.T.R. dated 28.06.2017 (Entry No. 177A). Since the impugned product cannot be considered as Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic the same is not covered under the said Entry No. 177A of the above mentioned Notification. The impugned product can be said to be a type of ceramic ware for use in laboratory, etc. and therefore the impugned product is aptly covered under Tariff heading 6909 of the GST Tariff. Whether Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from the Product of Applicant is classifiable under Chapter Heading 90212100? - HELD THAT:- The applicant has not submitted whether they also have a Dental laboratory. The question (regarding making of artificial teeth) raised by the applicant appears to be a general question which is raised in respect of an activity (making of artificial teeth) by another entity and not the applicant. Since the question raised by the applicant does not pertain to an activity being undertaken or proposed to be undertaken by them, as per the provisions of Section 95 of the CGST Act, 2017, the said question cannot be answered by this authority. Whether the health care services including providing of artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, under Chapter Heading 999312, attracting Nil rate of GST? - HELD THAT:- Health Services in the form of Dental Services like fitment of artificial ceramic teeth, crown, bridges, dental restoratives are carried out in applicant's clinic (Clinical establishment) by qualified Dentists who can be considered as Authorised Medical Practitioners, since Dentistry is a part and parcel of Medical Practice - the Dental Services like fitment of artificial ceramic teeth, crown, bridges, dental restoratives carried out by Dentists in the applicant's clinic is nothing but Health Services and are exempt from GST as per the provisions of SL No. 74 of Notification No 12/2017 CT (Rate) dated 28.06.2017 - However the provision of fitment of artificial ceramic teeth, crown, bridges, dental restoratives carried out in applicant's clinic will be eligible for exemption only if they are carried out as a part of Health Care Services i.e. they are carried out as a diagnosis or treatment or care for illness, injury, deformity, or abnormality and not as a part of and including, cosmetic treatment. 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? - HELD THAT:- As per the description given by the applicant in respect of Bleaching of teeth, it is found that, the same 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 - the said service is not covered under SAC 999312. In fact the said service is explicitly covered under SAC 999722 (Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services). Dental Veneers - HELD THAT:- Dental Veneer Treatment also, cannot be considered as services by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy. Further the said treatment falls under the exclusion part of the definition of “Health care Services”. The discussions made pertaining to “Bleaching of Teeth” is applicable in case of “Dental Veneer Treatment” also and therefore it is held that Dental veneer Treatment which is done to enhance a 'smile' is explicitly covered under SAC 999722 (Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services).
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