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GST on Gym Membership

If your gym's annual turnover exceeds ₹20 lakh, you must register for GST and charge 18% on all gym services. Even below this threshold, voluntary registration lets you claim input tax credit on equipment and rent. This guide covers everything you need to know about GST for gyms in India.

Gym and fitness services attract 18% GST under SAC code 9995. This applies to monthly, quarterly, and annual memberships, personal training sessions, group fitness classes, day passes, and locker rentals. 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 9995, taxable value, CGST and SGST breakdown (9% each for intra-state), and total amount. For inter-state transactions, use IGST at 18%.

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 free for up to 100 members.

GST Rate: 18% on All Gym Services

Monthly memberships, personal training, group classes, day passes — all attract 18% GST under SAC code 9995.

SAC Code 9995

Gym and fitness services use SAC code 9995 on every tax invoice you issue.

Invoice Must-Haves

Every invoice needs your GSTIN, member details, SAC code, taxable value, and CGST/SGST or IGST breakdown.

ITC on Expenses

Claim input tax credit on GST paid for equipment, rent, and utilities to reduce your tax liability.

Gym and fitness services attract 18% GST under SAC code 9995. This applies to monthly, quarterly, and annual memberships, personal training sessions, group fitness classes, day passes, and locker rentals. 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 9995, taxable value, CGST and SGST breakdown (9% each for intra-state), and total amount. For inter-state transactions, use IGST at 18%.

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 free for up to 100 members.

How to Get Started

1

Register for GST if your turnover exceeds ₹20 lakh. Use SAC code 9995 for gym services.

2

Charge 18% on all services, with CGST and SGST at 9% each (or IGST at 18% for inter-state).

3

Keep clean payment and revenue records — GYMS24 tracks payments and reports for easy filing.

Frequently Asked Questions

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