What is the GST rate for gym memberships in India in 2026?

As of the September 2025 rate rationalization, gym and fitness services (SAC 999723) are taxed at a mandatory 5% GST without Input Tax Credit (ITC). This 5% rate replaced the previous 18% slab to make wellness services more affordable for the general public.

Can businesses claim Input Tax Credit (ITC) on gym membership fees in 2026?

Generally, no. ITC on gym memberships is blocked under Section 17(5)(b)(ii) of the CGST Act. However, if your business provides fitness services and you are paying for these as an inward supply for the same category of outward supply, or if it is a statutory requirement, a claim may be possible. Consult a tax professional for specific cases.

What SAC code should be used for personal training services in 2026?

Personal training falls under SAC Code 999723. Following the 2025 GST Council update, all services under this code attract 5% GST without the benefit of Input Tax Credit.

Invoice Generator for Gyms in India

GST compliant invoices for fitness centers, gyms, and personal trainers in India.

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Tax Invoice

INV/24-25/089

Spartan Fitness India

Train Like a Warrior

contact@spartanfit.in

+91 98765 43210

GSTIN: 36AAAAA0000A1Z5

Fitness Membership

Member ID: M-HYD-505

Bill To

Rahul Sharma

Flat 402, Green Heights Banjara Hills, Hyderabad 500034

+91 87654 32109

rahul.s@example.com

Dates

Issued:2026-01-12

Payment Terms:Net 7

Due:2026-01-17

#	Service / Description	Qty	Rate	Amount
1	Annual Gold Membership	1	₹15,000.00	₹15,000.00
2	Personal Training (12 Sessions)	1	₹12,000.00	₹12,000.00
3	Locker Registration Fee	1	₹500.00	₹500.00

Subtotal₹27,500.00

GST (18%)₹4,950.00

Total Due₹32,450.00

Thirty Two Thousand Four Hundred Fifty Rupees Only

Bank Details

Bank: HDFC Bank, Jubilee Hills

A/C: 9876543210

IFSC: HDFC0001234

Name: Spartan Fitness India Pvt Ltd

UPIspartan@upi

Terms

Membership fees are non-refundable. Please quote Invoice No. in transaction remarks.

This is a computer generated invoice.

Spartan Fitness India

Train Like a Warrior • Stay Fit • Spartan Fitness India

Running a Gym in India? Here's the GST Reality

Memberships, PT sessions, supplements - they all need proper invoicing. Get your GST right and avoid notices from the department.

GST: The 18% Reality

If your gym crosses ₹20 lakh turnover, GST registration is mandatory. Membership fees fall under SAC 999723- I learned this the hard way during an audit.

Corporate Members = ITC

When companies pay for employee memberships, they want proper tax invoices with their GSTIN. They can claim ITC on it - so get it right or lose the client.

UPI Makes Life Easier

Most gyms in India now run on UPI. Put your ID right on the invoice - members can pay in seconds. Works way better than chasing checks.

Put Policies in Writing

"Membership fees are non-refundable" - say it on the invoice. When disputes come up (and they will), that line saves you.

Gym Invoice FAQ - India

Is GST applicable on gym memberships in India?

Yes, gym and fitness center memberships in India now attract 5% GST under SAC Code 999723 (down from 18% as of September 22, 2025). Gyms with an annual turnover exceeding ₹20 lakh must register for GST.

What details should a GST compliant gym invoice include?

A GST compliant gym invoice must include: Gym Name/Address/GSTIN, unique consecutive invoice number and date, Member details (Name/Address/GSTIN if they are a registered business), SAC code (999723), Taxable value, CGST and SGST (for intra-state) or IGST (for inter-state) at the mandatory 5% rate, and an authorized signature.

Can my member claim ITC on gym membership?

Generally **no**. Under Section 17(5) of the CGST Act, Input Tax Credit (ITC) on health and fitness center memberships is specifically blocked for businesses. A B2B member can only claim it if providing gym membership is a statutory obligation for the employer under a specific law currently in force.

How do I accept UPI payments for gym memberships?

Include your business UPI ID or a dynamic QR code on every invoice. Following the 2025 GST 2.0 reforms, many gyms use UPI-integrated systems to automatically reconcile the 5% GST on every digital transaction.

What is the HSN/SAC code and GST rate for personal training services?

Personal training services are classified under SAC Code 999723. Effective September 22, 2025, these services attract a mandatory **5% GST** rate (without Input Tax Credit) as part of the broader physical well-being services category.

How do I handle refunds for gym memberships?

Issue a **GST Credit Note** that explicitly references the original invoice number and date. This documentation allows you to legally reduce your tax liability in your next GSTR-1 filing, ensuring you do not pay GST on revenue that was returned to the member.

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