# Running a Gym in India? Here's the GST Reality

Memberships, PT sessions, supplements - they all need proper invoicing. Get your GST right and avoid notices from the department.

## GST: The 18% Reality

If your gym crosses ₹20 lakh turnover, GST registration is mandatory. Membership fees fall under **SAC 999723** - I learned this the hard way during an audit.

## Corporate Members = ITC

When companies pay for employee memberships, they want proper tax invoices with their GSTIN. They can claim ITC on it - so get it right or lose the client.

## UPI Makes Life Easier

Most gyms in India now run on UPI. Put your ID right on the invoice - members can pay in seconds. Works way better than chasing checks.

## Put Policies in Writing

"Membership fees are non-refundable" - say it on the invoice. When disputes come up (and they will), that line saves you.

## Gym Invoice FAQ - India

### Is GST applicable on gym memberships in India?

Yes, gym and fitness center memberships in India now attract 5% GST under SAC Code 999723 (down from 18% as of September 22, 2025). Gyms with an annual turnover exceeding ₹20 lakh must register for GST.

### What details should a GST compliant gym invoice include?

A GST compliant gym invoice must include: Gym Name/Address/GSTIN, unique consecutive invoice number and date, Member details (Name/Address/GSTIN if they are a registered business), SAC code (999723), Taxable value, CGST and SGST (for intra-state) or IGST (for inter-state) at the mandatory 5% rate, and an authorized signature.

### Can my member claim ITC on gym membership?

Generally **no**. Under Section 17(5) of the CGST Act, Input Tax Credit (ITC) on health and fitness center memberships is specifically blocked for businesses. A B2B member can only claim it if providing gym membership is a statutory obligation for the employer under a specific law currently in force.

### How do I accept UPI payments for gym memberships?

Include your business UPI ID or a dynamic QR code on every invoice. Following the 2025 GST 2.0 reforms, many gyms use UPI-integrated systems to automatically reconcile the 5% GST on every digital transaction.

### What is the HSN/SAC code and GST rate for personal training services?

Personal training services are classified under SAC Code 999723. Effective September 22, 2025, these services attract a mandatory **5% GST** rate (without Input Tax Credit) as part of the broader physical well-being services category.

### How do I handle refunds for gym memberships?

Issue a **GST Credit Note** that explicitly references the original invoice number and date. This documentation allows you to legally reduce your tax liability in your next GSTR-1 filing, ensuring you do not pay GST on revenue that was returned to the member.