GST on gym membership and personal training: the 5% rate since September 2025

What is the GST rate for a gym since September 2025?

The GST rate for a gym is 5% without input tax credit from 22 September 2025, earlier 18%. The change followed the 56th GST Council meeting and is set out in Notification No. 15/2025-Central Tax (Rate). It covers gym, health club, fitness centre and yoga services.

The 5% rate is a mandatory rate. A gym cannot choose 18% to keep its input tax credit. Sources: the GST Council's FAQs on the 56th meeting and the Ministry of Finance FAQs on the rate changes.

Does GST on personal training also fall at 5%?

GST on personal training is 5% when the sessions are physical well-being services in a gym, studio or fitness centre, which is the group the rate change covers. Online coaching, diet plans and app-only programmes may be classified differently, which can change the rate. Ask your CA before you decide the rate for them.

The rate follows what you actually supply, not your job title. A trainer who runs sessions at a gym and also sells a remote diet plan may have two different supplies on one client's bill. Keep them as separate lines so each can carry its own SAC code and rate.

Does 5% mean you can claim input tax credit?

No. The 5% rate applies only if you do not take input tax credit on goods and services used to supply these services. If an input, such as software or equipment, also serves other taxable supplies, you reverse the share used for fitness services. Work out that split with your CA.

The GST Council's 57th meeting recommended limited input tax credit in the same line of business for gym and fitness services. It applies only once notified, so do not rely on it until it is.

Who must register for GST as a gym or trainer?

You must register once aggregate turnover in a financial year passes ₹20 lakh, or ₹10 lakh in special category States (section 22, CGST Act, 2017). Below that you cannot charge GST; give a plain bill or receipt instead. You may also register voluntarily, for example to serve companies that want your GSTIN on the invoice.

Quick registration check

1. Add up all your supplies for the financial year, April to March: memberships, sessions, packages and online coaching.
2. Compare the total with the limit for your State.
3. If you are near it, talk to your CA before you cross it.
4. Once registered, charge GST from the date your CA confirms.

Do you charge CGST and SGST or IGST?

Charge CGST and SGST when your State and the place of supply are the same State or union territory; charge IGST when they differ. For services performed in person, the place of supply is where they are performed (IGST Act, section 12(4)). So a member from Goa who trains at your Pune gym still pays CGST and SGST.

• Sessions at your gym or studio: your own State.
• Sessions at a client's home or in a park: the State where you train them.
• Online coaching: where it is performed is less clear, so ask your CA which State to use.
• In union territories under the UTGST Act, UTGST takes the place of SGST.
• Clients abroad fall under the export rules: ask your CA.

What must a GST invoice for a gym or trainer show?

A GST tax invoice must show your name, address and GSTIN, a unique invoice number and date, the client's details, the SAC code and description, the taxable value, the CGST and SGST or IGST rate and amount, the place of supply, whether reverse charge applies, and a signature (rule 46, CGST Rules, 2017).

Invoice checklist

• Your business name, address and 15-character GSTIN.
• A consecutive number, unique in the financial year, up to 16 characters.
• The date of issue, within the time rule 47 allows.
• The client's name and address, and their GSTIN if registered.
• The SAC code your CA confirms and a description of each service.
• The taxable value, then the tax split by rate.
• The place of supply and "Reverse charge: No" where it applies.
• Your signature or digital signature.

Services need two copies: the original for the client and the duplicate for you (rule 48). Our GST invoice format lays these out on a printable template.

Example: one invoice at 5%

The numbers below are illustrative. A Pune gym sells a three-month membership and eight personal training sessions, both before GST.

If the same ₹12,000 were an inter-State supply, IGST at 5% would be ₹600, giving the same total. To try your own figures, use the GST calculator for fitness.

What are the common GST mistakes for fitness businesses?

The common mistakes are charging the old 18% on services supplied after 22 September 2025, claiming input tax credit alongside the 5% rate, gaps or repeats in invoice numbers, and charging IGST to out-of-State members who train at your gym. Charging GST before you are registered is another.

• If an invoice overstated the value or tax, issue a credit note (section 34) rather than editing it.
• For a payment taken in advance, ask your CA how to issue the receipt voucher and later invoice.
• Keep one number series per financial year with no gaps.

FAQs