Guide · GST

GST on gym memberships in India: the rate, ITC and invoices

From 22 September 2025, GST on gym and fitness centre services in India is 5%, and gyms can't claim input tax credit (ITC) on it. Before that, the rate was 18% with ITC. If you're GST-registered, your invoices should show 5% (CGST 2.5% + SGST 2.5% within your state, or 5% IGST otherwise). Confirm your own case with your accountant.

Updated 9 October 2026

What changed

As part of the GST rate changes effective 22 September 2025, services of gyms, health clubs, fitness centres, yoga centres and similar physical well-being services moved to 5% without ITC. Charging 18% with ITC is no longer an option for these services.

What it means for your gym

Members pay less tax on the same fee — or you can keep the total the same and earn a little more
You can't offset GST paid on equipment, rent or supplies against the 5% you collect
Update your invoices: the tax rate, and the total if you show prices inclusive of GST
Supplements and products you sell are separate — each has its own HSN code and rate

Invoices

A GST invoice for a membership should show your GSTIN, an invoice number, the member's name, the service, the taxable value, the tax split and the total. HextaGym produces this for every payment once you've entered your GST details and rate.

Do you need to register?

GST registration depends on your turnover and situation — the threshold for services is generally ₹20 lakh a year (₹10 lakh in some states). Ask your accountant; HextaGym works either way.

Frequently asked questions

What is the GST rate on gym membership in 2025?

5% without input tax credit, from 22 September 2025. Before that it was 18% with ITC.

Can a gym claim input tax credit after the change?

No. The 5% rate for gym and fitness services is without ITC.

Is GST charged on personal training?

Personal training sold by a gym is generally part of its fitness services; confirm the treatment of your packages with your accountant.

Does GST on protein supplements change too?

Products have their own HSN codes and rates, separate from services. Check the current rate for each product with your supplier or accountant.