GST on Gym — Membership, Personal Trainer & Equipment
Updated: 3 June 2026 | CGST Act | SAC 9993
Gym and fitness centre services attract 18% GST (SAC code 9993). Applies to membership fees, personal training sessions, aerobics, Zumba, CrossFit. GST registration required if annual turnover > ₹20 lakh. Gym equipment purchases by gym owners: 12% GST with ITC credit available. Businesses cannot claim ITC on gym memberships paid for employees.
18% GST
On all gym, fitness centre, aerobics, and personal training services — SAC code 9993.
Below ₹20L annual turnover: no GST registration required. Equipment: 12% GST; ITC available for gym business.
Below ₹20L annual turnover: no GST registration required. Equipment: 12% GST; ITC available for gym business.
GST on Fitness Services — Rate Table
| Service | GST Rate | SAC Code | Note |
|---|---|---|---|
| Gym membership (monthly/annual) | 18% | 9993 | On full fee including joining fee |
| Personal training sessions | 18% | 9993 | If trainer >₹20L turnover |
| Aerobics / Zumba / CrossFit classes | 18% | 9993 | Group or individual |
| Swimming pool membership | 18% | 9993 | Commercial pools |
| Sports coaching (cricket, tennis) | 18% | 9993 | Private academies |
| Yoga classes (commercial studio) | 18% | 9993 | Charitable yoga: may be exempt |
| Gym below ₹20L annual turnover | NIL | — | No registration required |
GST on Gym Equipment
| Equipment | GST Rate | HSN Code | ITC for Gym |
|---|---|---|---|
| Treadmills, exercise cycles | 12% | 9506 | Yes (business use) |
| Free weights, barbells, dumbbells | 12% | 9506 | Yes |
| Weight machines, cable pulleys | 12% | 9506 | Yes |
| Yoga mats | 12% | 9506 | Yes |
| Smart treadmill (with display/electronics) | 18% | 8543 | Yes |
| Air conditioners (for gym) | 28% | 8415 | Yes |
Frequently Asked Questions
What is the GST rate on gym membership fees?
GST on gym/fitness centre services: Standard rate: 18% GST on gym membership fees (SAC code 9993 — other service activities). Annual/monthly membership fees charged by gyms, fitness centres, aerobics studios — all attract 18% GST. Input Tax Credit (ITC): gyms can claim ITC on equipment purchases, rent, utilities. ITC for businesses paying gym fee for employees: blocked under Section 17(5)(b) — employer cannot claim ITC on gym memberships paid for employees as it is health/recreational facility. If gym turnover < ₹20 lakh/year: no GST registration required; membership fees charged without GST.
Is yoga or meditation class GST-exempt?
Generally No — yoga studios and meditation centres charge 18% GST like regular gyms. However, if services are provided by a charitable institution recognised under Section 12A/12AA: services may be exempt. Government-run sports/fitness facilities: some exemptions possible under Notification 12/2017 CT(R). Religious/spiritual organisations (e.g., Art of Living courses categorised as spiritual education): complex — generally 18% on commercial courses. Pure yoga classes by unregistered practitioners below ₹20L: no GST. Ayurvedic treatments at wellness centres: if done by a qualified medical practitioner for medical purposes — may be exempt as health services.
What is the GST on personal trainer fees?
Personal trainer (independent contractor) fees: 18% GST if annual turnover > ₹20 lakh. If personal trainer earns < ₹20 lakh/year: no GST registration or charging required. Gym paying personal trainer: if personal trainer is salaried employee — no GST on salary. If personal trainer is independent contractor/freelancer: no GST from trainer if under threshold; gym charges 18% GST on sessions that include trainer fees. TDS: gyms paying > ₹30,000 to independent trainers must deduct TDS at 2% (Section 194C technical services) or 10% if professional services.
Do swimming pools and sports clubs attract GST?
Swimming pools/clubs GST: Commercial swimming pool memberships: 18% GST. Entry fees to swimming pool: 18% GST. Sport academies (cricket, tennis, badminton coaching): 18% GST on coaching fees. Recognised sports body (national/state sports federations under National Sports Policy): services may be exempt under specific CBIC clarifications. Club membership fees (social clubs): 18% GST on subscription. Green fees at golf courses: 18% GST. Admission to sports events: 28% GST if ticket > ₹250 (concerts/sports). NOTE: Services by educational institution to its students in sports: exempt.
How does GST work on gym equipment purchases?
GST on gym equipment: Treadmills, cycles, weight machines: 12% GST (HSN 9506 — articles for sport). Free weights (barbells, dumbbells): 12% GST. Yoga mats: 12% GST. Electronic fitness equipment: 18% GST. ITC for gym owner: fully available on equipment purchased for business (not blocked). Depreciation + ITC: choose one — claim ITC and depreciate post-ITC cost; or claim full depreciation including GST paid. Individual buying gym equipment: no ITC (not registered). Import of gym equipment: basic customs duty + IGST 12%/18% depending on item.
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