GST on gym membership in India: rates, invoices and input credit explained

If you run a gym in India, GST is part of every invoice you raise. The rules are not complicated, but getting them wrong creates problems at filing time and in audits. This guide covers the rate, invoice requirements, the CGST/SGST split and input tax credit.

The rate: 18%

Gym, fitness centre, health club and personal training services fall under SAC code 999723 and attract 18% GST. There is no reduced rate for memberships, class packs or PT packages.

CGST + SGST or IGST?

A gym membership is consumed at your premises, so the place of supply is your state. For a member in the same state (which is almost always the case), charge 9% CGST + 9% SGST. IGST at 18% applies only in rare inter-state cases, such as corporate memberships billed to a company registered in another state.

What a compliant GST invoice needs

• Your legal name, address and GSTIN
• A unique, consecutive invoice number and the date
• The member's name (and GSTIN if they are a registered business)
• Description of service, SAC 999723, taxable value
• CGST and SGST shown separately with rates and amounts
• Total invoice value in INR

Tuckly generates this automatically for every payment, including cash. If you need a one-off invoice right now, use the free gym invoice generator on this site.

Tax-inclusive or exclusive pricing?

Either is allowed, but be consistent. If your advertised price is ₹1,500 inclusive, the taxable value is ₹1,271.19 and GST is ₹228.81. Showing prices inclusive is simpler for members; showing them exclusive makes your headline price look lower.

Input tax credit

Being GST registered lets you claim the GST paid on equipment, software, rent (if your landlord charges GST) and marketing. For a gym spending ₹25 lakh on equipment, that is ₹4.5 lakh of credit, often more than the cost of registration and compliance in the first year.

Filing

Monthly or quarterly GSTR-1 and GSTR-3B depending on your turnover. Keep invoice numbering sequential and export a GST report each month. Tuckly's GST report totals CGST and SGST by month and by invoice so your accountant can file in minutes.