Gym GST calculator (5% on membership fees)
Work out the GST on any gym plan at the current 5% rate, whether your price includes tax or is plus GST. See the CGST and SGST split, what changed from the old 18%, and how much GST you owe this month across all your plans.
Gym and fitness centre services: SAC 999723, GST 5% without input tax credit since 22 September 2025.
| Old 18% | Now 5% | |
|---|---|---|
| GST on the fee | – | – |
| Member pays | – | – |
| You keep | – | – |
–
Enter what each plan costs and how many you sold (or renewed) this month. GST on an advance is generally due when you receive it, so a 12-month plan paid today is taxed this month. Uses the inclusive / plus-GST and state choice above.
Turnover here is this month's taxable value × 12, a rough guide. Aggregate turnover also counts PT, supplement sales, any other branch under the same PAN and exempt supplies, so add those in your head. Below the limit and not registered, you don't charge GST at all.
GST on gym membership in India is 5%, without input tax credit, for supplies from 22 September 2025. On a normal in-state membership that is 2.5% CGST plus 2.5% SGST. If your price includes GST, divide it by 1.05 to get the taxable value; if your price is plus GST, multiply it by 1.05 to get what the member pays.
Before that date gyms charged 18% and could claim credit for the GST on their own purchases. The calculator above does both directions, shows the tax split, and adds up your GST for the month across every plan you sell. Rules are as of October 2026.
What is the current GST rate for gyms?
The PIB FAQ on the 56th GST Council decisions says: "Beauty and physical well-being services including services of health clubs, salons, barbers, fitness centers, yoga, etc. will attract GST rate of 5% without ITC. These services attracted 18% GST earlier." The rate took effect on 22 September 2025 through Notification No. 15/2025-Central Tax (Rate).
Gym services fall under SAC 999723, "Physical well-being services including health club and fitness centre", in the government's scheme of classification of services. PT and group classes run at the gym usually go with it, but if you sell something unusual, ask your CA how to classify it.
| Before 22 Sep 2025 | From 22 Sep 2025 | |
|---|---|---|
| GST rate | 18% | 5% |
| In-state split | 9% CGST + 9% SGST | 2.5% CGST + 2.5% SGST |
| Inter-state | 18% IGST | 5% IGST |
| Input tax credit | Allowed | Not allowed |
| On a ₹1,200 inclusive fee, you keep | ₹1,016.95 | ₹1,142.86 |
How the calculator works it out
There are only two formulas.
Price is GST-inclusive (the member pays exactly your sticker price):
- Taxable value = price ÷ 1.05
- GST = price − taxable value
Price is plus GST:
- GST = price × 5%
- Member pays = price × 1.05
Worked example. A ₹1,200 monthly plan, inclusive, in the same state: ₹1,200 ÷ 1.05 = ₹1,142.86 taxable value. GST is ₹57.14, split ₹28.57 CGST and ₹28.57 SGST. If the same plan were ₹1,200 plus GST, the member would pay ₹1,260, and you would keep the full ₹1,200.
That ₹57 difference per member is not small. On 150 monthly members it comes to about ₹8,570 a month, which is why it's worth choosing inclusive or exclusive deliberately and saying it clearly on your price board and WhatsApp messages. Our guide on how to price gym memberships goes into plan design.
CGST + SGST or IGST?
When the place of supply is in the same state as your gym, you charge CGST and SGST, half each. When it's in a different state, you charge the whole 5% as IGST. A membership is used at your gym, so for nearly every gym the answer is CGST + SGST. Inter-state cases are rarer, for example online coaching sold to someone living in another state. If you're unsure, that's a quick question for your CA.
Reading the monthly GST panel
The lower panel multiplies each plan's GST by how many you sold this month. Two things to keep in mind.
Advance fees are taxed when you receive them. Under Section 13 of the CGST Act, the time of supply for services is generally the earlier of the invoice date or the payment date. So when a member pays ₹10,000 for a year in January, the full ₹476.19 of GST belongs to January, not ₹39.68 a month. A heavy renewal month around New Year or Diwali means a heavy GST month too.
The registration bar is a rough guide. Section 22 requires registration once aggregate turnover in a financial year exceeds ₹20 lakh, or ₹10 lakh in the special category states that still have the lower limit (Manipur, Mizoram, Nagaland and Tripura, after the exclusions written into the section). Aggregate turnover counts everything under your PAN, so PT, supplements and a second branch all add up together. The tool only annualises this month's fee income, so treat it as a first look, not a final answer.
What the 18% vs 5% panel tells you
The comparison holds your sticker price fixed and changes only the rate.
- Inclusive pricing: the member pays the same, and you keep more of each sale. On ₹1,200 that is ₹1,142.86 at 5% versus ₹1,016.95 at 18%, about ₹126 more per member.
- Plus-GST pricing: you keep the same amount, and the member pays less. ₹1,260 instead of ₹1,416.
What the panel can't show is the input tax credit you've lost. Under 18%, the GST on new equipment, rent, AC repairs or software could be set off against what you collected. At 5% without ITC, that GST becomes part of your cost. A gym doing a big fit-out this year feels it more than one with paid-off equipment. If you want to see how that affects your margins, put the full GST-paid figures into the gym profit calculator, which also has a switch for fees that include 5% GST.
Limitations
- It uses the 5% rate for gym services only. Supplements, shakers and clothing are goods with their own HSN rates, and many of those also changed in September 2025.
- It assumes you're a regular GST registrant. The composition scheme for services works differently (6%, and you can't charge it on the bill).
- Rounding: invoices are usually rounded to the rupee or paise per line, so your billing software may differ by a few paise.
For the full picture on invoices, returns, composition and old credit reversal, read GST on gym membership in India. If your fees are going up anyway, the gym churn calculator shows what losing a few members would cost you. And if you run a gym on MyGymGate, the ₹399 a month is a business expense like any other, so ask your CA how to book it.
This calculator gives a rough planning estimate as of October 2026, not tax advice. Confirm your rate, classification and invoices with your CA.
Frequently asked questions
What is the GST on gym membership in India in 2026?
5% without input tax credit, from 22 September 2025. For an in-state member that is 2.5% CGST and 2.5% SGST. It was 18% before that date.
How do I calculate GST from a GST-inclusive gym fee?
Divide the fee by 1.05 to get the taxable value, and subtract that from the fee to get the GST. A ₹1,200 inclusive fee has a taxable value of ₹1,142.86 and GST of ₹57.14.
What is the SAC code for gym services?
SAC 999723, described as physical well-being services including health club and fitness centre, in Group 99972.
Do gyms charge CGST and SGST or IGST?
Almost always CGST and SGST, because the member uses the service at your gym in your state. IGST applies only when the place of supply is in a different state from yours.
Does a small gym need to charge GST?
Only if it is registered. Registration is compulsory once aggregate turnover in a financial year crosses ₹20 lakh, or ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura.
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