---
title: "New GST for Gym 2026: 18% Rate on Gym Membership, Equipment"
description: "New GST rate on gym services in 2026 is 18% on gym memberships, fitness centres and training. Busy ensures accurate GST billing on every sale and purchase."
canonical: "https://busy.in/gst-rates/gym/"
author: "Nishant"
published: "2025-05-19T15:10:17.000Z"
category: "GST Rates"
---

-   Fitness-related services such as gym memberships, fitness centres, health clubs, and yoga centres attract **5% GST without ITC** from 22 September 2025.
-   Gym equipment like treadmills, weights, and yoga mats are taxed according to their applicable GST classification.
-   Fitness centres providing services taxable at 5% without ITC cannot claim Input Tax Credit on inputs used exclusively for such services.
-   Specified exempt yoga services may remain exempt under applicable GST provisions.
-   Proper GST compliance helps fitness businesses issue correct invoices and maintain accurate records.

# 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](https://busy.in/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.

## 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](https://busy.in/sac-codes/)  999722 (Recreational and sporting services including fitness centers).

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## 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](https://busy.in/sac-codes/)  999722 (Recreational and sporting services including fitness centers).

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## **New GST on Gym Membership and Training Services**

| SERVICE | NEW GST RATE |
| --- | --- |
| Gym membership fees | **5% (without ITC)** |
| Personal training charges | **5% (without ITC)** |
| Group fitness classes (Zumba, etc.) | **5% (without ITC)** |
| Yoga classes (commercial) | **5% (without ITC)** |
| Yoga services covered under applicable exemptions | **Exempt** |

## **New GST on Gym Equipment**

| GYM EQUIPMENT | HSN CODE | NEW GST RATE |
| --- | --- | --- |
| Treadmills, cross trainers | Applicable HSN based on product classification | **18%** |
| Dumbbells, barbells | 9506 (where applicable) | **18%** |
| Weight plates, kettlebells | 9506 (where applicable) | **18%** |
| Resistance bands, yoga mats | Applicable HSN based on product classification | **18%** |
| Fitness tracking devices | Applicable HSN based on product classification | **18%** |

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## **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 was 18%, charged on the full value of the invoice.

Note: Certain yoga-related services provided by eligible charitable organisations may be exempt under applicable GST exemption provisions.

## Old GST on Gym Equipment

| Gym Equipment | HSN Code | GST Rate |
| --- | --- | --- |
| Treadmills, cross trainers | Applicable HSN based on product classification | **18%** |
| Dumbbells, barbells | 9506 (where applicable) | **18%** |
| Weight plates, kettlebells | 9506 (where applicable) | **18%** |
| Resistance bands, yoga mats | Applicable HSN based on product classification | **18%** |
| Fitness tracking devices | Applicable HSN based on product classification | **Applicable GST rate based on classification** |

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## Can Gyms Claim Input Tax Credit (ITC)?

Yes, GST-registered fitness centers can  [claim Input Tax Credit](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/)  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](https://busy.in/gst/gst-returns/)  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.

## About the author

**Nishant**

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 on gym membership and fitness centre services is **5% without ITC** from 22 September 2025.

### 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**.

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