What is the GST rate on gym membership in India?

5% (2.5% CGST and 2.5% SGST), without input tax credit, since 22 September 2025. Before that date it was 18%.

What is the SAC code for a gym?

999723: physical well-being services, including health clubs and fitness centres.

Can my gym charge 18% and keep claiming input tax credit?

No. The government's FAQs on the September 2025 change say the 5% rate is mandatory for these services.

Do I charge GST if my gym is not registered?

No. Only a registered business can charge GST. Registration is needed once turnover crosses ₹20 lakh in a financial year (₹10 lakh in some special category states), and is optional below that.

Is GST charged on the joining fee and personal training?

Yes, at the same 5%, when your gym provides them.

A member lives in another state. Is it IGST?

No. Fitness services are taxed where they are performed, which is your gym, so it is CGST and SGST.

Guide for gym owners

GST on gym membership fees in India: how to bill it correctly

Since 22 September 2025, gym and fitness fees carry 5% GST, and the gym can't claim input tax credit. Here is what that means for your bills, your returns and your prices.

Updated 13 November 2026 · 7 min read

In short

Membership, joining fees and personal training at your gym: 5% GST (2.5% CGST + 2.5% SGST), SAC 999723.
The 5% comes without input tax credit. GST you pay on rent, equipment or electricity can't be set off against it, and staying on 18% to keep the credit is not allowed.

What you charge for	GST
Monthly, quarterly, half-yearly or yearly membership	5%
Joining or admission fee	5%
Personal training sessions or packs run by your gym	5%
Group classes at your gym, such as yoga, Zumba or functional training	5%
Supplements, drinks, shakers and clothes sold at the desk	The product's own rate, by its HSN code

GST on gym membership fees in India: how to bill it correctly

In short

What changed in September 2025

What the 5% covers

Do you need to register for GST?

Working out the GST: on top of the price, or inside it

What goes on a gym's tax invoice

When the GST is due, and the returns

No input tax credit: what it means day to day

Refunds and cancellations: use a credit note

Still billing 18%?

How WeTrackFit helps

Questions gym owners ask

Bills, GST and reminders in one place.