New GST for Gym and Fitness Centers: Tax Rules on Membership and Services
- All fitness-related services such as gym memberships, yoga classes, and personal training are taxed at 18% GST unless the yoga is purely spiritual.
- Gym equipment like treadmills, weights, and yoga mats is also taxed at 18% GST.
- Fitness centers registered under GST can claim Input Tax Credit on purchases like equipment, rent, and marketing.
- Purely spiritual yoga programs run by charitable trusts are exempt from GST.
- Proper GST compliance helps gym owners avoid penalties and ensures transparent pricing for members.
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.
Experience the power of Expert Accounting
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 | 18% |
| Personal training charges | 18% |
| Group fitness classes (Zumba, etc.) | 18% |
| Yoga classes (commercial) | 18% |
| Purely spiritual yoga programs | 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 | 9506 | 18% |
| Dumbbells, barbells | 9506 | 18% |
| Weight plates, kettlebells | 9506 | 18% |
| Resistance bands, yoga mats | 9506 | 18% |
| Fitness tracking devices | Varies | 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
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 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% |
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.
