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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Gyms, CrossFit boxes, yoga studios, martial arts schools, and personal training businesses must issue GST invoices for all service income. Corporate clients purchasing bulk memberships for employees need proper GST invoices to claim ITC. Members requiring reimbursement from their employers also need valid GST bills.
| Fitness Service | SAC Code | GST Rate |
|---|---|---|
| Gym membership (monthly/annual) | 999321 | 18% |
| Personal training sessions | 999321 | 18% |
| Group fitness classes (Zumba, HIIT) | 999321 | 18% |
| Yoga classes (commercial studio) | 999321 | 18% |
| CrossFit / functional training | 999321 | 18% |
| Swimming pool membership | 999321 | 18% |
| Sports coaching (badminton, tennis) | 999321 | 18% |
| Online fitness coaching | 999293 | 18% |
| Item | Amount |
|---|---|
| Annual Gym Membership — Corporate (10 employees) SAC 999321 | ₹1,20,000 |
| CGST 9% | ₹10,800 |
| SGST 9% | ₹10,800 |
| Invoice Total | ₹1,41,600 |
Gym memberships and all fitness centre services attract 18% GST under SAC 999321. This applies to monthly fees, annual passes, personal training, and group classes.
Gyms use SAC 999321 (sports and recreational services). Yoga studios, CrossFit boxes, swimming pools, and sports coaching centres also use SAC 999321. All attract 18% GST.
Gyms with annual turnover above ₹20 lakh must register for GST. Premium chain gyms and multi-location fitness centres almost certainly exceed this threshold and must charge 18% GST on all memberships.
Yes, if the gym issues a valid GST invoice with the company's GSTIN. Companies providing employee wellness memberships can claim ITC on the 18% GST. Individual personal memberships without a documented business purpose are generally blocked credits.
For annual memberships paid upfront: issue one invoice for the full amount on the date of payment. For installment memberships: issue a receipt voucher on advance payment and a tax invoice when the service month begins. If the full amount is clear upfront, a single annual invoice suffices.
Not registering when membership fees cross ₹20 lakh
Fitness services attract 18% GST and the ₹20 lakh registration threshold applies. Many gyms assume they're exempt — they're not. Late registration attracts penalties and backdated GST liability.
Using the wrong SAC code for personal training vs. group classes
Gym memberships and fitness centre services are SAC 999321. Personal training is SAC 999329 (other sports/fitness services). Using SAC 999321 for both is technically inaccurate for B2B clients.
Not issuing invoices for membership renewals
Every membership payment — including renewals and EMI instalments — requires a fresh GST invoice. Collecting cash without a proper invoice is a compliance violation and creates audit risk.
Selling merchandise (supplements, apparel) without separate HSN codes
Protein supplements attract 18% GST (HSN 2106) and gym apparel 5–12% (HSN 61/62). These must appear as separate line items with correct HSN codes — they cannot be bundled into the membership fee.
Not collecting advance GST on annual packages at the time of payment
If a member pays ₹24,000 upfront for an annual membership, the full 18% GST is due in that filing period — not spread across 12 months. Many gym owners incorrectly defer this liability.
SAC 999321 pre-filled. Memberships, personal training, supplements — all in one invoice. No signup needed.