Dental services are exempt from GST when delivered as healthcare. Cosmetic procedures are not. Aligners and lab-fabricated prosthetics may attract GST depending on whether the clinic is the supplier or the lab is.
Practice Management
GST invoicing for dental clinics: a 2026 quick reference
Treatment-wise vs. consolidated, exempt vs. taxable, B2B vs. B2C. The rules in one place.
DR
Dr. Priya Nair·5 April 2026·7 min readDR
Dr. Priya Nair
BDS · Clinical Lead
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