Health and wellness
Gym memberships and personal training are physical well-being services under SAC 999723, and from 22 September 2025 they are taxed at 5% without input tax credit, down from 18%. A gym bill should show the membership plan, start and end dates, any freeze days, the trainer for personal training packages, and the member ID. Supplements and merchandise sold at the counter are goods with their own rates, so they belong on separate lines.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Annual gym membership (12 months) | 999723 | 1 PLAN | 18,000.00 | 18,000.00 | 5% |
| One-time joining fee | 999723 | 1 NOS | 1,000.00 | 1,000.00 | 5% |
| Personal training — 12 sessions | 999723 | 1 PACK | 9,000.00 | 9,000.00 | 5% |
| Group class add-on (Zumba, monthly) | 999723 | 3 MONTH | 1,200.00 | 3,600.00 | 5% |
| Taxable value | ₹31,600.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹1,580.00 | ||||
| Invoice total | ₹33,180.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Rates and Slabs in India: The Current Structure Explained · Credit Note Under GST: When, How and By When to Issue It · Billing for Service Businesses: Models, GST and Best Practice
Beauty and physical well-being services under group 99972, which includes health clubs and fitness centres, moved from 18% with credit to 5% without credit from 22 September 2025. The gym cannot claim input tax credit on equipment, rent, electricity or marketing used for these services. This is a mandatory rate; a gym cannot choose to stay at 18% to keep its credit. Recalculate your pricing on the assumption that GST on costs is now part of the cost.
For a plan paid before the change but running after it, the time of supply rules decide the rate. Where both the invoice and payment were before 22 September 2025, the old 18% applied. Where a plan was invoiced before but paid after, or vice versa, the change-in-rate rules in section 14 of the CGST Act decide. Do not re-issue old invoices at 5% without checking the dates.
Protein powders, shakers, gloves and gym apparel are goods, not part of the gym service, and carry their own HSN rates. If the gym is registered, list them on separate lines of the same invoice or on a separate invoice. Their rates vary, so take the HSN and rate from your supplier's invoice. These goods do allow input credit, unlike the membership.
A small gym with turnover up to ₹50 lakh supplying services can opt for the services composition scheme at 6%. Since the regular rate for gym services is now 5% without credit, composition is rarely beneficial. Most small gyms below the ₹20 lakh threshold can stay unregistered and charge no GST at all, though they cannot then show tax on bills.
When a member cancels and you refund part of the fee, issue a credit note referencing the original invoice and reduce your output tax. Without a credit note, you will have paid 5% on money you returned. Keep the cancellation request with the credit note.
Companies buy gym memberships for employees in bulk. The invoice should name the company with its GSTIN, list members or member count and plan period. The company cannot usually claim credit on gym memberships because section 17(5) blocks credit on membership of a club, health and fitness centre unless it is obligatory under law. Explain this to corporate clients who ask for a 'GST-saving' invoice.
5% without input tax credit from 22 September 2025, under SAC 999723 for physical well-being services. It was 18% before.
Not for the gym service, because the 5% rate is conditional on not taking credit. Credit is available only for inputs used for other taxable supplies, such as supplement sales.
Personal training provided by the gym is part of its fitness services at 5%. An independent trainer below the registration threshold need not charge GST.
Yes, at the same 5% rate, since it is part of the fitness service. Show it on a separate line.
Generally no. Section 17(5) blocks input tax credit on membership of a health and fitness centre, unless the employer is legally obliged to provide it.
Sources: GST Council — PIB press release on 56th Council rate rationalisation (3 Sep 2025) · CBIC — Tax information portal (rate and exemption notifications)
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