Free tool
Gym GST calculator
Compute GST on gym memberships (5% under SAC 999723) and on gym equipment (18% under HSN 9506), with a CGST/SGST/IGST breakdown and a ready-to-issue invoice total. Built for Indian gym owners.
Membership / service
SAC 999723 · 5% GST (no ITC)
Gym equipment purchase
HSN 9506 · 18% GST (no ITC claimable)
Note: this GST is a straight cost — it cannot be offset against the 5% you collect on memberships, because fitness services are charged without input tax credit.
FAQ
GST questions.
Answered.
What is the GST rate on gym membership in India?
Gym and fitness services attract 5% GST without input tax credit under SAC code 999723, effective 22 September 2025. On a local sale it splits into 2.5% CGST and 2.5% SGST.
What is the GST rate on gym equipment?
Gym equipment such as treadmills, weights and machines attracts 18% GST under HSN 9506. Because fitness services are charged at 5% without ITC, that 18% is now a straight cost.
Do I need to register for GST?
GST registration is mandatory once your aggregate turnover crosses ₹20 lakh (₹10 lakh in special category states). Below that, registration is voluntary.
Can I claim input tax credit on equipment?
No. Since 22 September 2025, fitness services are charged at 5% without input tax credit, so the GST you pay on equipment, rent and utilities can no longer be offset against the GST you collect on memberships.
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