A commercial yoga studio's classes and memberships are physical well-being services taxed at 5% without input tax credit from 22 September 2025. A charitable trust registered under section 12AB that runs yoga as advancement of yoga can be exempt. The bill should show the batch, timing, membership period, teacher, and whether the fee is for classes, a workshop or a teacher training course, since training courses and retail mats or props are treated differently from regular classes.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a yoga centre invoice needs
Batch and timing
Yoga studios run several batches a day. Recording the batch, such as 6:30 am Hatha, links the fee to the student's slot and helps manage capacity.
Membership period
Monthly, quarterly and annual memberships are common. Exact start and end dates on the bill show what was paid for and settle disputes over missed classes.
Teacher name
Students often follow a specific teacher. Naming the teacher on workshop and private class bills supports teacher payouts and helps students rebook.
Class type
Distinguish group classes, private sessions, therapy yoga and workshops. They carry different prices and, for therapy given by a qualified practitioner, possibly different tax treatment.
Trust registration details
A charitable yoga trust relying on the exemption should print its 12AB registration number on receipts so the student and any auditor can see why no GST was charged.
Online or in-studio
Online classes and in-person classes may have different prices. Recording the mode helps if you have students in other states, since place of supply then matters.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
The press release on the 56th GST Council meeting specifically lists yoga centres alongside gyms, salons and barbers in the rate cut on beauty and physical well-being services from 18% to 5%. The 5% rate is without input tax credit, so GST on mats, rent, sound systems and marketing cannot be set off. It applies from 22 September 2025. A studio cannot elect 18% with credit instead. For most yoga studios with low equipment costs, the lower rate is a clear saving for students.
Charitable trusts can be exempt
Entry 1 of the services exemption notification exempts charitable activities by an entity registered under section 12AA or 12AB of the Income-tax Act. The definition of charitable activities includes advancement of educational programmes or skill development relating to yoga. A registered trust running yoga classes as its charitable activity can therefore issue receipts without GST. A private company or proprietorship running a yoga studio does not qualify, however community-minded it is. Keep the trust registration current, because the exemption depends on it.
Yoga therapy by qualified practitioners
Yoga is a recognised system of medicine for the clinical establishment rules. Yoga therapy prescribed and given by a qualified practitioner to treat a specific illness, at a clinical establishment, can be exempt health care. General wellness classes are not treatment. If you offer both, keep therapy records showing the condition treated and bill therapy separately from regular memberships, otherwise the whole studio's billing will be read as well-being services.
Teacher training courses
Many studios run 200-hour teacher training programmes. These are training courses rather than physical well-being sessions, and the rate depends on whether they lead to a recognised qualification. Private certificates generally do not qualify for the education exemption. Bill teacher training on its own invoice with the SAC that fits a commercial training service, and do not lump it into the 5% membership line without checking.
Online students in other states
For online classes sold to individuals in other states, the place of supply is generally the location of the recipient on record, so you may need to charge IGST rather than CGST and SGST. Capture the student's state at sign-up. An unregistered studio selling online classes across states must check whether interstate supply of services affects its exemption from registration; service providers below the threshold are generally allowed to stay unregistered.
Common billing mistakes
✕Charging 18% on yoga memberships after the 22 September 2025 cut to 5%.
✕A private yoga studio claiming the charitable trust exemption without 12AB registration.
✕Billing teacher training courses at the 5% membership rate without checking their classification.
✕Charging CGST and SGST to online students who are in another state.
Yoga centre GST invoice: FAQ
What is the GST rate on yoga classes?
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5% without input tax credit from 22 September 2025 for commercial yoga centres. Charitable trusts registered under section 12AB running yoga as a charitable activity are exempt.
Is yoga therapy exempt from GST?
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Yoga therapy given by a qualified practitioner to treat an illness at a clinical establishment can be exempt health care. General wellness classes are taxable at 5%.
Does a small yoga teacher need GST registration?
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Not below ₹20 lakh turnover (₹10 lakh in special category states). Below the threshold, no GST is charged.
What SAC code applies to yoga classes?
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Yoga classes as physical well-being services fall under group 99972, typically 999723. Use it on your invoices.
Is a yoga mat sold at the studio taxed at 5%?
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Not automatically. A mat or block is a separate sale of goods taxed at its own HSN rate, which was not part of the well-being services cut. Use the rate on your supplier's invoice and bill it on its own line.