New GST for Gym and Fitness Centers: Tax Rules on Membership and Services
- 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.
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.
Track Member-Wise Gym Fee Outstanding Without Manual Registers
Join our guided walkthrough to see how BUSY can transform your business operations.
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 | 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 |
SERVICE
NEW GST RATE
SERVICE
NEW GST RATE
SERVICE
NEW GST RATE
SERVICE
NEW GST RATE
SERVICE
NEW GST RATE
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% |
GYM EQUIPMENT
HSN CODE
NEW GST RATE
GYM EQUIPMENT
HSN CODE
NEW GST RATE
GYM EQUIPMENT
HSN CODE
NEW GST RATE
GYM EQUIPMENT
HSN CODE
NEW GST RATE
GYM EQUIPMENT
HSN CODE
NEW GST RATE
Allocate Gym Equipment and Operational Costs to Cost Centres
* No credit card required
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 |
Service
GST Rate
Service
GST Rate
Service
GST Rate
Service
GST Rate
Service
GST Rate
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 |
Gym Equipment
HSN Code
GST Rate
Gym Equipment
HSN Code
GST Rate
Gym Equipment
HSN Code
GST Rate
Gym Equipment
HSN Code
GST Rate
Gym Equipment
HSN Code
GST Rate
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.
