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GST invoice format for gyms and trainers

A GST invoice for fitness services, ready to fill in and print.

GST tax invoice for fitness services

Tax invoice

Reverse chargeNo
Amount₹6,000.00
Amount₹6,000.00

SAC: confirm the code for each service with your CA. CBIC’s scheme of classification lists 999723 for physical well-being services including health club and fitness centre.

Taxable value₹12,000.00
%
CGST @ 2.5%₹300.00
SGST @ 2.5%₹300.00
Total₹12,600.00

Amount in words Rupees Twelve Thousand Six Hundred Only

Intra-state supply: CGST and SGST. Place of supply: Maharashtra (27).

For Your Fitness StudioAuthorised signatory

Example values: replace them with yours. For services at your gym or studio, the place of supply is where they’re performed; ask your CA about online coaching. Nothing you type is saved or sent.

A template, not tax advice. Confirm your SAC code, GST rate and place of supply with your CA, especially for online coaching. Nothing you type is saved or sent.

This free GST invoice format is for gyms, yoga studios and personal trainers in India. It carries the particulars that rule 46 of the CGST Rules asks of a service invoice, apart from the QR code of businesses that must e-invoice. Gym, health club, fitness centre and yoga services carry 5% GST since 22 September 2025; the rate and the SAC code stay editable.

  • Free, no sign-up
  • Type straight into the invoice
  • Print or save as a PDF; nothing is saved

What an invoice must show →Coaching clients? Try Trainaq free →

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 GST rate and amount split into CGST and SGST or IGST, the place of supply, whether reverse charge applies, and a signature (rule 46, CGST Rules 2017).

  • Gym, health club, fitness centre and yoga services: 5% GST without input tax credit since 22 Sep 2025
  • CGST and SGST within your state, IGST across states
  • The rule 46 particulars of a service invoice in the template, plus the amount in words
  • Free and open: no sign-up, nothing saved or sent

How to use it

How do you use this GST invoice template?

Type straight into the invoice above. Replace the example business with your name, address and GSTIN, set the invoice number and date, add the client, then list each service with its SAC code, quantity and rate. The template works out CGST and SGST or IGST, the total and the amount in words, ready to print.

  1. Fill in your business

    Enter your business name, address and 15-character GSTIN. The first two digits of a GSTIN are your state’s code, so the template sets your state from it. Your state and the place of supply decide which taxes apply.

    • The example GSTIN is a dummy: use your own
    • Print the “Original for recipient” for the client and keep a “Duplicate for supplier”

  2. Number and date the invoice

    Use one series per financial year, such as INV/26-27/0001, with no gaps or repeats. Rule 46 allows up to 16 characters: letters, digits, hyphens and slashes. Rule 47 gives you 30 days from supplying the service to issue it.

    • Each number is used once in a financial year
    • Many businesses start a new series each April

  3. Add the client and the place of supply

    Enter the client’s name, address and state. Add their GSTIN only if they are registered, for example a company paying for its staff’s sessions. For services at your gym or studio, the place of supply is your own state, where the services are performed.

    • From a taxable value of ₹50,000, an unregistered client’s address is required
    • Same state as yours: CGST and SGST; another state: IGST

  4. List the services and check the totals

    Add a line for each service with its SAC code, quantity and rate before GST, and set the GST rate: 5% for gym, fitness and yoga services. The template adds the lines, splits the tax and writes the total in words in lakh and crore.

    • Leave the SAC code empty until your CA confirms it
    • Up to 10 lines on one invoice
    • Print it, or choose “Save as PDF” in the print dialog

Rule 46

What does rule 46 require on a tax invoice?

Rule 46 of the CGST Rules, 2017 lists what a tax invoice must contain. For a gym, studio or trainer supplying services, the particulars below apply. Businesses that must issue e-invoices also print a QR code, and the amount in words isn’t in the rule, though most Indian invoices show it.

  • Your name, address and GSTIN: 46(a)
  • A consecutive number of up to 16 characters, unique for the financial year, and the date of issue: 46(b) and (c)
  • The client’s name, address and GSTIN if registered: 46(d)
  • An unregistered client’s name, address and state with its code when the taxable value is ₹50,000 or more, or when they ask: 46(e) and (f)
  • The SAC code and a description of each service: 46(g) and (h)
  • The total value, and the taxable value after any discount: 46(j) and (k)
  • The rate and amount of CGST and SGST, or of IGST: 46(l) and (m)
  • The place of supply with the state’s name, for an inter-state supply: 46(n)
  • Whether tax is payable on reverse charge: 46(p)
  • Your signature or digital signature, or your authorised representative’s: 46(q); an electronic invoice under the Information Technology Act, 2000 doesn’t need one

The rate

What GST rate applies to gym, yoga and fitness services?

Since 22 September 2025, beauty and physical well-being services, which include gyms, health clubs, fitness centres and yoga, carry 5% GST without input tax credit. Notification No. 15/2025-Central Tax (Rate) calls it a mandatory rate, so you can’t charge 18% to keep your credit. Before that date these services carried 18%.

SupplyGSTInput tax creditWithin your stateAcross states
Gym, health club, fitness centre or yoga services (group 99972), from 22 Sep 20255%Not availableCGST 2.5% + SGST 2.5%IGST 5%
The same services before 22 Sep 202518%AvailableCGST 9% + SGST 9%IGST 18%
Most other services (the standard rate)18%AvailableCGST 9% + SGST 9%IGST 18%

Sources: Notification No. 15/2025-Central Tax (Rate) of 17 Sep 2025, and the GST Council’s FAQ on its 56th meeting (Q72). On 8 Oct 2026 the 57th GST Council meeting recommended limited input tax credit in the same line of business for gym and fitness services; it applies only once notified.

CGST, SGST or IGST

When do you charge CGST and SGST, and when IGST?

Compare your state with the place of supply. When both are in the same state or union territory, charge CGST and SGST at half the rate each. When they differ, charge IGST at the full rate. For fitness services the place of supply is where they’re actually performed, so a visiting member from another state still pays CGST and SGST.

  • Sessions at your gym or studio: your own state (IGST Act, s. 12(4))
  • 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
  • Most other services follow the general rule: a registered client’s location, or an unregistered client’s address on record (s. 12(2))
  • In Chandigarh, Lakshadweep, the Andaman and Nicobar Islands and the other union territories under the UTGST Act, UTGST takes the place of SGST
  • Clients abroad are a separate case under the export rules: ask your CA

SAC code

Which SAC code should a gym or trainer use?

The code depends on what you supply, so confirm it with your CA. CBIC’s scheme of classification lists 999723 for physical well-being services including health club and fitness centre, in group 99972. Online coaching, diet plans or app-only programmes may be classified differently, which can change the rate and the place of supply too.

  • Group 99972 covers beauty and physical well-being services: hairdressing, cosmetic treatment, physical well-being including health clubs and fitness centres, and other beauty treatment
  • Turnover above ₹5 crore in the previous financial year: a 6-digit code on every invoice
  • Turnover up to ₹5 crore: at least 4 digits on invoices to registered businesses
  • The template leaves the code empty, so you never print one your CA hasn’t confirmed

Amount in words

Does a GST invoice need the amount in words?

Rule 46 doesn’t list it, but most Indian invoices show the total in words as a cross-check on the figures, and many accountants expect it. Write it in Indian numbering, with lakh and crore: ₹1,18,000 is “Rupees One Lakh Eighteen Thousand Only”. The template writes it for you, paise included.

  • ₹12,600: Rupees Twelve Thousand Six Hundred Only
  • ₹1,23,45,678.50: Rupees One Crore Twenty Three Lakh Forty Five Thousand Six Hundred Seventy Eight and Fifty Paise Only
  • A lakh is 1,00,000 and a crore is 1,00,00,000: after the first thousand, digits group in twos

Worked example

What does a worked example look like?

A Pune gym sells a three-month membership for ₹6,000 and eight personal training sessions at ₹750, both before GST. The taxable value is ₹12,000, and 5% GST adds ₹600: ₹300 CGST and ₹300 SGST. The sessions happen at the gym, so a member visiting from Goa pays the same. The total is ₹12,600.

Invoice lineAmount
Gym membership, 3 months (1 × ₹6,000)₹6,000.00
Personal training sessions (8 × ₹750)₹6,000.00
Taxable value₹12,000.00
CGST at 2.5%₹300.00
SGST at 2.5%₹300.00
Total₹12,600.00
Amount in wordsRupees Twelve Thousand Six Hundred Only

The same ₹12,000 supplied inter-state would carry IGST at 5%, ₹600, for the same total of ₹12,600.

Common mistakes

What are the common GST invoice mistakes for fitness businesses?

The usual ones are charging the old 18% on memberships supplied after 22 September 2025, taking input tax credit alongside the 5% rate, gaps or repeats in invoice numbers, IGST for out-of-state members who train at your gym, and charging GST before you’re registered. Each is easier to prevent than to correct afterwards.

  • Not registered? You can’t collect GST (CGST Act, s. 32): give a plain bill or receipt
  • Registration is required once turnover passes ₹20 lakh in a financial year, or ₹10 lakh in some special category states (s. 22)
  • If an invoice overstated the value or the tax, issue a credit note (s. 34) rather than editing the invoice
  • Services need two copies: the original for the client and the duplicate for you (rule 48)
  • A payment taken in advance gets a receipt voucher (s. 31(3)(d)); ask your CA how to invoice it

For coaches

How does Trainaq handle GST invoices for coaches?

Trainaq issues an invoice or receipt for every client payment, online or recorded at the desk. With GST on, each tax invoice is numbered per financial year, applies the rate you set, splits CGST and SGST or charges IGST, and carries your SAC code, the client’s address and GSTIN, the amount in words and “Reverse charge: No”.

  • The SAC code, the client’s address and GSTIN and the amount in words are on the web dashboard and the invoices it prints now, and reach the apps’ invoice screens with their next update
  • You enter your SAC code as your CA gives it; Trainaq never picks one
  • A GST checkout of ₹50,000 or more asks for an unregistered client’s address
  • Refunds issue credit notes, and clients open their invoices in the Trainaq app
  • Not GST-registered yet? Clients get a plain receipt
GST invoices in Trainaq →

Sources

Sources

  1. GST Council. Recommendations of the 56th Meeting of the GST Council, press release, 3 September 2025.
  2. GST Council. FAQs on the decisions of the 56th GST Council, 3 September 2025: Q1 and Q72.
  3. Ministry of Finance. FAQs-2 on the GST rate changes, September 2025: Q8 and Q9 (published by the Department of Consumer Affairs).
  4. CBIC. Central Goods and Services Tax Rules, 2017, rule 46: Tax invoice.
  5. CBIC. Central Goods and Services Tax Rules, 2017, rule 47: Time limit for issuing tax invoice.
  6. CBIC. Central Goods and Services Tax Rules, 2017, rule 48: Manner of issuing invoice.
  7. CBIC. The Central Goods and Services Tax Act, 2017: sections 22, 31, 32 and 34.
  8. CBIC. The Integrated Goods and Services Tax Act, 2017: sections 7, 8 and 12 (place of supply of services).
  9. CBIC. Annexure to Notification No. 11/2017-Central Tax (Rate): Scheme of Classification of Services, group 99972.
  10. GST Council. Press release on HSN and SAC digits on invoices from 1 April 2021.
  11. GST Council. Recommendations of the 57th Meeting of the GST Council, press release, 8 October 2026.

FAQ

GST invoice format FAQ

Is GST on gym membership 5% or 18%?

It is 5% for gym, health club, fitness centre and yoga services supplied from 22 September 2025, without input tax credit. Before that date they carried 18% with credit. The 5% rate is mandatory, so you can’t choose 18% instead. For a supply that straddles the change, section 14 of the CGST Act decides; ask your CA.

Can I claim input tax credit at the 5% rate?

No. The 5% rate applies only if you don’t take credit of the GST on goods and services used to supply these services. Where an input also serves other taxable supplies, you reverse the share used for fitness services as if they were exempt. The 57th GST Council meeting recommended a limited relaxation for the same line of business.

Do I need GST registration as a personal trainer?

You must register once your aggregate turnover in a financial year passes ₹20 lakh, or ₹10 lakh in some special category states. Until then you can’t charge GST, so give clients a plain bill or receipt. You can also register voluntarily before that, for example to work with companies that want a GSTIN on your invoice.

Is online fitness coaching taxed at 5% too?

Not necessarily. The 5% rate covers services in group 99972, physical well-being services such as gyms, health clubs, fitness centres and yoga. Online coaching, diet plans and app-based programmes may be classified differently, which changes the SAC code and possibly the rate and the place of supply. Ask your CA before you invoice them.

Do I need an invoice for every small drop-in payment?

Not for supplies under ₹200 to clients who aren’t registered and don’t ask for one. Rule 46 then lets you issue one consolidated tax invoice at the close of each day for all of them, such as a day’s drop-in passes. Anyone who asks for an invoice, or gives a GSTIN, gets their own.

How long do I have to issue a GST invoice for a membership?

Rule 47 gives you 30 days from the date you supply the service. In practice most gyms and trainers issue the invoice when the client pays, which keeps the payment and the invoice together. For memberships paid well in advance or running for months, ask your CA when the supply happens and how to invoice it.

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