For an ordinary gym, health-club or fitness-centre membership supplied in India, the practical GST rate is 18%. On an intra-State invoice, that is normally 9% CGST plus 9% SGST or UTGST. The CBIC classification annexure describes this service under SAC 999723, “Physical well-being services including health club and fitness centre.”
Personal training supplied by the gym as part of its fitness-centre offering can generally be handled at the same 18% practical rate. A trainer working independently, or a separately contracted training service, requires a fact-specific classification and registration review; the fitness-centre entry does not automatically settle every independent-trainer arrangement.
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The rate and classification at a glance
| Supply on the invoice | Relevant CBIC reference | Practical GST treatment |
|---|---|---|
| Ordinary gym, health-club or fitness-centre membership | SAC 999723: “Physical well-being services including health club and fitness centre” | 18% total for an intra-State supply: 9% CGST + 9% SGST/UTGST |
| Personal training supplied by the gym as part of its fitness-centre service | Classified with the gym’s fitness-centre supply on the facts described | 18% practical rate, subject to the contract, invoice and registration facts |
| Training supplied independently by a trainer | Actual supply must be classified; the reviewed CBIC entries do not expressly resolve every arrangement | Do not apply the gym rate automatically; check the trainer’s registration position and the current notification |
The rate reference is CBIC’s service-rate table under Heading 9997, read with the classification annexure to Notification No. 11/2017-Central Tax (Rate). The annexure is dated from 2017; this should not be described as a special 2026 rate change.
Why SAC 999723 is the usual starting point
GST classification follows the service actually supplied, not merely the words used in a gym’s marketing. SAC 999723 expressly covers “Physical well-being services including health club and fitness centre.” A standard membership that gives a customer access to exercise equipment, the club premises and ordinary fitness-centre facilities fits that description more naturally than a generic sporting or recreational category.
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That classification matters because it connects the supply to Heading 9997 in the CBIC rate table. The listed rate is 9% central tax and 9% state or Union-territory tax for an intra-State supply, producing an 18% combined charge. The classification title is evidence for the normal case, not a substitute for examining an unusual contract, a bundled package or a later notification.
How an intra-State membership invoice should show the tax
For an intra-State supply, the gym normally shows the taxable value first and then splits the 18% charge into equal CGST and SGST or UTGST components. The tax is calculated on the value of the taxable supply after applying any legitimate discount reflected in the invoice.
| Illustrative taxable membership value | CGST at 9% | SGST/UTGST at 9% | Total GST | Illustrative amount payable |
|---|---|---|---|---|
| ₹10,000 | ₹900 | ₹900 | ₹1,800 | ₹11,800 |
The ₹10,000 example is only an arithmetic illustration, not a published gym price or a prescribed billing format. A real invoice should identify the supplier, customer details required by the GST rules, invoice number and date, description of the service, taxable value, applicable tax components and the total payable amount.
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Personal training: three arrangements that should not be confused
Training included in a normal gym membership
Some memberships include an orientation, a limited number of coaching sessions or routine floor assistance. When the gym itself supplies those activities as part of its fitness-centre package, the practical treatment supported by the CBIC fitness-centre classification is 18%. The gym should describe the bundled service accurately and retain the agreement or package terms that show what the customer purchased.
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Personal training sold and billed by the gym
A gym may sell one-to-one sessions as an add-on, use its own employees or engage a trainer while remaining the customer’s contracting party. If the gym controls the sale, collects the fee and issues the invoice for the session, treating the training as part of the gym’s fitness-centre service gives the practical 18% answer supported by the reviewed entries.
Separate line items can improve transparency, but they do not by themselves change the tax result. The gym should consider whether the membership and sessions are one bundled supply or distinct supplies, then apply the classification that matches the actual contract and billing arrangement.
Trainer contracts directly with the customer
An independent trainer may contract, invoice and collect payment in the trainer’s own name. That is a different supply from a gym membership. The reviewed CBIC material does not expressly determine every standalone-trainer arrangement, so neither the gym nor the customer should assume that SAC 999723 automatically applies.
Before charging tax, review who promised the service, who receives the consideration, where the service is supplied, whether the trainer is registered and whether any intermediary or facility arrangement changes the facts. A gym that merely provides space is not necessarily the same supplier as a gym that sells the training package.
Intra-State and inter-State supplies
The 9% CGST plus 9% SGST/UTGST split applies when the supply is intra-State, subject to the applicable place-of-supply rules. The customer’s location, the supplier’s registration details and the location associated with the service determine which tax components belong on the invoice.
Do not copy an intra-State split onto every bill. Where the transaction is inter-State, the invoice treatment uses the applicable integrated-tax mechanism rather than showing both CGST and SGST. The gym should establish the place of supply before issuing the invoice, especially when a customer pays remotely, belongs to a multi-location business or the contracting entity and facility are in different States.
Registration is a separate question from the rate
An 18% classification answer does not, by itself, decide whether a particular gym or trainer must be registered, collect GST or issue a tax invoice. Registration status, the supplier’s turnover and other statutory conditions must be checked independently.
- Confirm whether the entity issuing the invoice is GST-registered and verify the GSTIN shown on the document.
- Identify the legal supplier: the gym company, a franchisee, a proprietor, an employee arrangement or an independent trainer.
- Check the place of supply and the State or Union territory shown in the registration and invoice records.
- Review whether a specific exemption, concessional entry or later notification applies to the exact service.
- Keep the membership terms, personal-training agreement, price list and payment records together so the classification can be explained.
These checks are particularly important where a gym markets a single “wellness” package containing access, coaching, classes, assessments, merchandise or events. The tax analysis must follow what is actually supplied rather than the package name.
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Do not select a sporting or recreational heading just because exercise is involved
CBIC also lists recreational, cultural and sporting services separately under Heading 9996, including a general residual entry at the same 9% CGST plus 9% SGST/UTGST level in the referenced table. The fact that a customer exercises, plays a sport or joins a class does not automatically determine the heading.
For a conventional fitness centre, SAC 999723 is the more direct description because it expressly names health clubs and fitness centres. A facility whose principal supply is a sporting event, recreation activity or another service should examine the facts under the relevant heading instead of choosing 9997 solely because the venue contains gym equipment.
Step-by-step invoicing workflow for a gym
- Define the supply. Write down what the customer receives: facility access, a bundled membership, individually billed personal training, a class, an event or a combination.
- Identify the contracting supplier. Match the agreement, payment recipient and invoice issuer. Do not assume that the building owner, brand or trainer is automatically the supplier.
- Choose the classification supported by the facts. For an ordinary health-club or fitness-centre service, start with SAC 999723 and Heading 9997. Investigate alternatives when the principal activity is different.
- Check registration and place of supply. Confirm the issuer’s GST registration position and determine whether the supply is intra-State or inter-State before selecting tax components.
- Calculate the tax. For the ordinary intra-State case, calculate 9% CGST and 9% SGST/UTGST on the taxable value, producing an 18% total.
- Describe bundled services clearly. Use a service description that matches the contract. If separate items are sold, show their values and classifications consistently with the actual arrangement.
- Review for changes. Check the current CBIC rate notification and any applicable exemption or clarification before adopting a template for future billing.
What customers should check on a gym bill
- The invoice names the actual gym or trainer that sold the service.
- The description corresponds to membership, fitness-centre access or personal training actually purchased.
- An intra-State bill that uses the ordinary fitness-centre treatment shows 9% CGST and 9% SGST/UTGST rather than an unexplained single amount.
- The taxable value, tax amount and grand total add up correctly.
- The GSTIN and State details are consistent with the supplier and the transaction.
If a bill uses a different rate or tax component, ask the supplier which classification and place-of-supply facts support it. A different treatment may be justified for a genuinely different service, but the explanation should be tied to the contract and the applicable notification, not just to a label such as “trainer” or “club.”
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Charging 18% without splitting an intra-State invoice
Showing only “18% GST” on an intra-State invoice can hide whether the correct components were applied. Correct the template to display CGST and SGST/UTGST separately when that is the applicable tax structure.
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Assuming every trainer is covered by the gym’s SAC
An independent trainer’s contract and registration position may differ from the gym’s. Review the actual supplier and agreement before reusing the gym’s classification.
Calling every exercise-related service a sport
Exercise alone does not establish Heading 9996. Compare the principal supply with the CBIC descriptions and use the health-club and fitness-centre entry where it genuinely fits.
Ignoring later notifications
The classification annexure and rate table are important references, but a business should confirm the current notification and any applicable exemption before invoicing. A historical classification entry is not a promise that no later rule has affected a specific transaction.
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Bottom line for a gym’s pricing and billing team
Use 18% GST as the practical answer for an ordinary gym or fitness-centre membership in India, normally shown for an intra-State supply as 9% CGST plus 9% SGST/UTGST under SAC 999723 and Heading 9997. Gym-supplied personal training can generally follow that treatment when it is part of the gym’s own fitness-centre service. When a trainer supplies the service independently, stop and analyse the contract, supplier, registration and place-of-supply facts instead of applying the gym rate by assumption.
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