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GST on Gym Membership — 18%

Gym Membership attracts 18% GST under SAC code 999714. Calculate the exact tax below.

Updated for 2026
SAC Code: 999714
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SAC Code for Gym Membership

SAC Code
999714

Gym Membership is classified under SAC code 999714 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for gym membership.

GST Rate History for Gym Membership

Gym and fitness centre memberships attract 18% GST since July 2017. This applies to monthly, quarterly, and annual memberships.

Input Tax Credit (ITC) on Gym Membership

Yes, input tax credit (ITC) is available on gym membership for registered businesses. If you purchase gym membership for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Gym Membership

Here are example calculations showing GST on gym membership at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹1,000₹180₹90₹90₹1,180
₹3,000₹540₹270₹270₹3,540
₹5,000₹900₹450₹450₹5,900
₹10,000₹1,800₹900₹900₹11,800

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Frequently Asked Questions

What is the GST rate on Gym Membership in India?

Gym Membership attracts 18% GST in India under SAC code 999714. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the SAC code for Gym Membership?

The SAC code for Gym Membership is 999714. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Gym Membership?

To add 18% GST on gym membership: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹3,000: GST = ₹540, Total = ₹3,540.

Can I claim input tax credit (ITC) on Gym Membership?

Yes, registered businesses can claim input tax credit on gym membership purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Gym Membership changed since 2017?

Gym and fitness centre memberships attract 18% GST since July 2017. This applies to monthly, quarterly, and annual memberships.