New GST for Gym and Fitness Centers: Tax Rules on Membership and Services
Whether you’re signing up for a gym membership, hiring a personal trainer, or buying gym equipment, understanding how GST applies can help you manage your fitness costs better. In this guide, we explain the GST for gym and fitness centers, so business owners and health-conscious individuals can stay compliant and informed.
BOOK A FREE DEMO
Is GST Applicable on Gym and Fitness Services?
Yes. All fitness-related services—including gym membership, yoga classes (if not purely spiritual), Zumba, aerobics, and personal training sessions—are taxable under GST. Such services are classified under SAC Code 999722 (Recreational and sporting services including fitness centers).
Get a Free Trial – Best Accounting Software For Small Business
Is GST Applicable on Gym and Fitness Services?
Yes. All fitness-related services—including gym membership, yoga classes (if not purely spiritual), Zumba, aerobics, and personal training sessions—are taxable under GST. Such services are classified under SAC Code 999722 (Recreational and sporting services including fitness centers).
Get a Free Trial – Best Accounting Software For Small Business
New GST on Gym Membership and Training Services
| Service | New GST Rate |
|---|---|
| Gym membership fees | 18% |
| Personal training charges | 18% |
| Group fitness classes (Zumba, etc.) | 18% |
| Yoga classes (commercial) | 18% |
| Purely spiritual yoga programs | Exempt |
New GST on Gym Equipment
| Gym Equipment | HSN Code | New GST Rate |
|---|---|---|
| Treadmills, cross trainers | 9506 | 18% |
| Dumbbells, barbells | 9506 | 18% |
| Weight plates, kettlebells | 9506 | 18% |
| Resistance bands, yoga mats | 9506 | 18% |
| Fitness tracking devices | Varies | 18% |
Old GST on Gym Membership and Training Services
(Old GST Rates – Applicable Until 21st September)
| Service | GST Rate |
|---|---|
| Gym membership fees | 18% |
| Personal training charges | 18% |
| Group fitness classes (Zumba, etc.) | 18% |
| Yoga classes (commercial) | 18% |
| Purely spiritual yoga programs | Exempt |
So, the gst on gym membership and other fitness services is 18%, charged on the full value of the invoice.
Note: Yoga is GST-exempt only if taught in a non-commercial, spiritual form by registered under GST charitable trusts.
Old GST on Gym Equipment
| Gym Equipment | HSN Code | GST Rate |
|---|---|---|
| Treadmills, cross trainers | 9506 | 18% |
| Dumbbells, barbells | 9506 | 18% |
| Weight plates, kettlebells | 9506 | 18% |
| Resistance bands, yoga mats | 9506 | 18% |
| Fitness tracking devices | Varies | 18% – 28% |
Explore a Free Demo – Best Inventory Management Software For Small Business
Can Gyms Claim Input Tax Credit (ITC)?
Yes, GST-registered fitness centers can claim Input Tax Credit on:
- Equipment purchases
- Rent for commercial space
- Marketing services
- Maintenance and cleaning supplies
- Trainer fees (if billed with GST)
Who Should Be Aware of This?
- ✅ Gym and fitness center owners
- ✅ Freelance personal trainers
- ✅ Health clubs and hotel gyms
- ✅ Sports academies with indoor facilities
- ✅ Gym equipment manufacturers and dealers
Proper GST compliance helps in avoiding penalties, claiming credits, and ensuring clear pricing for members.
Conclusion
Understanding gst for gym and fitness centers helps both owners and clients stay clear on costs. Whether you’re signing up for a new plan or opening a new facility, knowing the applicable GST slab ensures transparency and compliance.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
-
What is the gst on gym membership in India?The GST rate is 18%, applicable on all fitness center membership and training services.
-
Is yoga class taxable under GST?Yes, unless it is a spiritual yoga program run by a charitable trust, which is exempt.
-
What is the gst on gym equipment in India?Most gym equipment, including treadmills, weights, and mats, is taxed at 18%.
-
Can gyms claim Input Tax Credit on purchases?Yes. Registered gyms can claim ITC on rent, utilities, marketing, and equipment purchases used for business.
-
Is there GST on home gym equipment?Yes. Even if purchased for personal use, gym equipment sold by registered sellers includes 18% GST.
