GST on gym membership in India (2026): rate, invoice and registration explained
By the Jimwala team · Updated · 6 min read
Gym owners ask the same questions every year: what GST do I charge, do I even need to register, and what should my bill look like? This guide answers them in plain words. It is general information and not tax advice, and rules can change, so confirm the details for your gym with a chartered accountant.
The rate today: 5%, without input tax credit
After its 56th meeting on 3 September 2025, the GST Council cut GST on gyms, fitness centres, yoga, salons and similar wellness services from 18% (with input tax credit) to 5% without input tax credit. The change took effect on 22 September 2025. The Press Information Bureau and Business Standard both reported it.
If you still see 18% on older websites, they were written before the change.
What "without input tax credit" means for a gym
Input tax credit lets a business set off the GST it paid on its own purchases against the GST it collects. At the 5% rate for these services, that credit is not available. So the GST a gym pays on things like equipment or services it buys generally cannot be claimed back against membership fees. How this changes your costs and pricing is worth a short conversation with your accountant.
Does your gym have to register?
Registration depends on your yearly turnover and your state. The limit most often quoted for services is Rs 20 lakh a year, and Rs 10 lakh in some special category states. A gym below the limit can usually still register voluntarily.
Ask your accountant which applies to you. If you are not registered, you do not charge GST and you do not show it on bills.
What a GST tax invoice for a gym should show
- The gym's name and GSTIN
- A running invoice number that never repeats
- The invoice date
- The member's details
- A description of the service, such as a monthly membership
- The service code (SAC): 999723, physical well-being services including health club and fitness centre
- The taxable value
- The tax split: CGST and SGST for a gym serving members in its own state
- The total amount
- How it was paid
A worked example
Most gyms quote one price and do not add tax on top. If your plan costs Rs 1,500 including GST, the 5% is worked out from inside that price, so the member still pays Rs 1,500.
- Taxable value: Rs 1,428.57
- CGST at 2.5%: Rs 35.71
- SGST at 2.5%: Rs 35.72
- Total: Rs 1,500.00
A Rs 2,100 quarterly plan works out to Rs 2,000 taxable value plus Rs 50 CGST and Rs 50 SGST. A Rs 800 monthly plan is Rs 761.90 plus Rs 19.05 and Rs 19.05.
Inclusive or on top: decide once
Some gyms quote GST-inclusive prices and some add it on top. Either is fine, but pick one and stay with it, because changing it means changing what members see on your rate card. Jimwala treats your plan prices as GST-inclusive and shows the tax inside the price on the invoice, so nothing you already charge changes.
If you are not registered: a fee receipt
An unregistered gym does not issue a tax invoice. A clear numbered fee receipt is enough for the member: the gym's name, the member's name, what they paid for, the dates and the amount. Do not show a GST line you are not entitled to charge.
Keeping it simple in practice
- Number invoices one after another and never reuse a number, even for a cancelled one
- Keep a copy of every invoice, so a member who asks for last month's bill gets it in a minute
- Share the receipt as a link on WhatsApp, and let the member print it or save it as a PDF
- Do not edit an invoice you already gave a member. If something was wrong, cancel it and issue a new one
- If you change your GSTIN or rate, the change should apply to new invoices only
Jimwala does all of the above for membership fees: it numbers invoices in order, shows the tax split when you add your GSTIN, gives plain receipts when you do not have one, and never rewrites an invoice you have already issued. It does not file your returns. Your accountant does that.