GST on gym membership in India is 18%. All fitness centres, yoga studios, CrossFit gyms, and health clubs must charge 18% GST on memberships, personal training sessions, and fitness packages. This guide explains SAC codes, invoice format, and ITC rules for gym owners.
By Arjun Sharma· GST & Tax Compliance Specialist···Reviewed for GST accuracy
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GST Rate on Gym and Fitness Services
Fitness centre services — including gym memberships, personal training, group fitness classes (Zumba, aerobics, yoga), pilates studios, CrossFit, and martial arts training — attract 18% GST under SAC code 999121. This rate applies to both monthly and annual membership packages. One-time registration fees and locker charges are also taxable at 18%. Protein supplements and sportswear sold at the gym attract the relevant goods GST rate (protein powder at 18%, sportswear at 12% or 18%).
SAC Code for Gym and Fitness Services
SAC Code
Service Description
GST Rate
999121
Sports and recreational fitness services
18%
999291
Sports coaching and fitness training
18%
999319
Other health and wellness services
18%
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FitLife Gym (Hyderabad, GSTIN: 36AABCF5678G1ZH) charges a member ₹12,000 for a 12-month membership (SAC 999121). Intra-state supply: CGST 9% = ₹1,080 + SGST 9% = ₹1,080. Total: ₹14,160. Since members are typically individuals (B2C), the invoice can be simplified. For corporate wellness contracts (employer pays for employee memberships), full B2B invoice with employer GSTIN is required.
When Do Gyms Need GST Registration?
A gym must register for GST when annual membership fee collection exceeds ₹20 lakh (₹10 lakh in special category states like Himachal Pradesh, Uttarakhand, and Northeast states). Many gyms in Tier 1 cities easily cross this threshold. Once registered, the gym must issue GST invoices for all memberships, charge and collect GST, file monthly/quarterly GSTR-1 and GSTR-3B, and remit GST to the government.
ITC for Gym Owners
Gym owners can claim Input Tax Credit on equipment purchases (treadmills, weights — 18% GST), air conditioning and electrical fittings (18%), software subscriptions for management (18%), and cleaning and maintenance services (18%). This ITC reduces the net GST payable. For example, if you collected ₹1,00,000 GST from members and paid ₹30,000 GST on equipment and services, you only remit ₹70,000.
FAQs
What is the GST rate on gym membership?
18% GST applies to gym memberships, personal training sessions, and group fitness classes. SAC code 999121 is used for sports and recreational fitness services.
Is yoga studio exempt from GST?
No. Commercial yoga studios charging membership fees attract 18% GST. Only yoga services provided as part of a recognised educational institution curriculum are exempt.
Can employees claim ITC on gym membership?
No. Section 17(5)(b)(iii) of the CGST Act blocks ITC on membership of a club, health and fitness centre for employees. Even if the employer pays, ITC is not available on gym fees.
Do gyms need to issue GST invoice for walk-in visitors?
For B2C transactions below ₹2 lakh, a simplified invoice is sufficient. For corporate wellness contracts (B2B), a full tax invoice with the company GSTIN is required.
Why Businesses Stop Using Excel for GST Invoices
Manual GST calculation mistakes
One wrong CGST/SGST split or a misapplied rate triggers notices and ITC denial for your buyer.
Slow invoice creation
Copying last month's Excel file, updating dates, recalculating — 20 minutes for what should take 30 seconds.
Formatting breaks on every device
Excel invoices look different on every printer and PDF converter. Clients complain about unreadable layouts.
No easy sharing or payment link
Sending PDFs over WhatsApp with no way for clients to pay directly slows down collections.
Incorrect tax type (IGST vs CGST+SGST)
Excel can't auto-detect intra vs inter-state supply. Wrong tax type = ITC rejected for your buyer.
Disclaimer: The information in this article is for general informational purposes only and does not constitute professional tax, legal, or financial advice. GST rules and rates are subject to change. Consult a qualified CA or tax professional before making compliance decisions.
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