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GST on Gym Membership
If your gym's annual turnover exceeds ₹20 lakh, you must register for GST. Gym and fitness services attract 5% GST without input tax credit — effective 22 September 2025, when the old 18% rate was withdrawn. This guide covers everything you need to know about GST for gyms in India.
Also see gym management software , membership management , and gym attendance app .
GST Rate: 5% (No ITC) on Gym Services
Monthly memberships, personal training, group classes, day passes — all attract 5% GST without ITC under SAC code 999723 since 22 September 2025.
SAC Code 999723
Gym and fitness services use SAC code 999723 on every tax invoice you issue.
Invoice Must-Haves
Every invoice needs your GSTIN, member details, SAC code 999723, taxable value, and CGST/SGST (2.5% each) or IGST breakdown.
No ITC on Inputs
The 5% rate is without input tax credit, so the GST on equipment, rent, and utilities is a cost rather than a credit.
Gym and fitness services attract 5% GST (without ITC) under SAC code 999723. This applies to monthly, quarterly, and annual memberships, personal training sessions, group fitness classes, day passes, and locker rentals. On a local sale it splits into 2.5% CGST and 2.5% SGST. The rate is the same whether your gym is budget or premium.
Every invoice must include your business name, GSTIN, a sequential invoice number, the member's details, service description, SAC code 999723, taxable value, and CGST and SGST breakdown (2.5% each for intra-state), and total amount. For inter-state transactions, use IGST at 5%.
Note: because the 5% rate carries no input tax credit, the GST you pay on equipment, rent, utilities, and software is now a straight cost — it can no longer offset the GST you collect on memberships. Keep clean payment and revenue records so GST filing is straightforward. GYMS24 tracks every payment and gives you clear revenue reports — the perfect foundation for your GST return. Start a 1-month free trial, then ₹499/month.
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How it works
Register for GST if your turnover exceeds ₹20 lakh. Use SAC code 999723 for gym services.
Charge 5% on all services — 2.5% CGST and 2.5% SGST for intra-state, or 5% IGST for inter-state.
Keep clean payment and revenue records — GYMS24 tracks payments and reports for easy filing.
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