Gyms24
GST on Gym Equipment in India
When you set up or upgrade a gym, the GST you pay on equipment is one of your biggest upfront costs. Gym and fitness equipment still attracts **18% GST** under HSN code 9506 even after the September 2025 rate changes. What has changed is on the other side: because gym services are now charged at 5% without input tax credit, the 18% you pay on equipment can no longer be set against the GST you collect from members.
Also see gym management software , membership management , and gym attendance app .
GST Rate: 18% on Gym Equipment
Treadmills, cycles, dumbbells, benches, and multi-station machines attract 18% GST under HSN code 9506.
HSN Code 9506
Gym and fitness equipment uses HSN code 9506 on every supplier invoice — verify it matches before filing.
No ITC on Fitness Output
Since September 2025, gym services are 5% without ITC, so the 18% on equipment is a cost rather than a credit against membership GST.
Invoice Must-Haves
Your supplier invoice must show your business name and GSTIN. Keep every equipment invoice for 6 years.
Gym and fitness equipment — treadmills, exercise cycles, dumbbells, weight benches, and multi-station machines — attract **18% GST** under HSN code 9506. A few items like basic plastic mats or certain accessories may fall under different HSN codes with a lower rate, but heavy exercise machinery is consistently 18%.
Until 21 September 2025, a registered gym could claim the 18% on equipment as input tax credit to offset the GST it owed on memberships. From 22 September 2025, gym membership is 5% **without** ITC, so that equipment credit is blocked for fitness-service output. The equipment GST is now a real cost you carry — plan for it when budgeting a new set-up or expansion.
If you also supply other taxable services or goods where ITC is available, or you export services, consult your CA about apportionment. Clean, itemised equipment invoices (with your GSTIN and the 18% line item) are still essential for both records and any eligible credit.
Because accurate records matter for GST filing and audits, Gyms24 tracks every payment and gives you clean revenue reports — the foundation for a smooth GST filing. Start a 1-month free trial, then ₹499/month.
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How it works
Buy equipment from a GST-registered supplier who issues a proper tax invoice in your name.
Verify the HSN code (9506 for gym equipment) and the 18% GST charged on the invoice before filing.
File the equipment purchase correctly, and ask your CA about ITC apportionment given the 5%-without-ITC rate on gym services.
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