Most dental treatment in India is GST-exempt as a health care service by a clinical establishment. Cosmetic work is the main exception, and many clinics get the split wrong on mixed bills.
Usually exempt
- Consultations and diagnosis
- Fillings, root canals and extractions
- Scaling and periodontal treatment
- Crowns, bridges and implants that restore function
Usually taxable at 18%
- Teeth whitening and smile design
- Veneers placed for appearance
- Products sold over the counter, such as toothbrushes and mouthwash
The test is purpose: treatment that restores health or function is exempt; work done only to change appearance is not. When in doubt, ask your chartered accountant.
An example bill
A patient has a root canal on tooth 36 for ₹6,500 and whitening for ₹8,000 in the same visit. The root canal is exempt. The whitening attracts 18% GST: CGST 9% and SGST 9% within your state, or IGST 18% for a patient billed from another state. The total is ₹15,940.
How DentalPin India handles it
Each treatment in your catalogue carries its tax type, so mixed bills split automatically. Invoices show your GSTIN, use financial-year numbering and export cleanly for your accountant.