Dentistry

The document released on the CBEC website, the following services under healthcare have been exempted:

• Healthcare services by a clinical establishment, an authorised medical practitioner or paramedics;
• Services provided by way of transportation of a patient in an ambulance, other than those specified above.

Health care is the diagnosis, treatment, and prevention of disease, illness, injury, and other physical and mental impairments in humans. Health care is delivered by practitioners in medicine, chiropractic, dentistry, nursing, pharmacy, allied health, and other care providers by  any system of medicine that may be recognized by Central Government.

I am sure that you are referring to definitions as contained in the GST Act because my query is specific to GST.

Regards

No, GST has been adopting the explanation given as per service tax rules.

So? Finally, is a dentist required to register under GST Act and charge and pay GST to the exchequer?