Services
GST rate on Gym & fitness services
Gym and fitness services are taxed at 5% GST (no ITC).
GST rate
5%
SAC code
999723
Intra-state split
2.5% CGST + 2.5% SGST
The GST rate on gym & fitness services in India is 5% under GST 2.0, classified under SAC code 999723. For an intra-state sale this is split as 2.5% CGST and 2.5% SGST; for an inter-state sale it is charged as a single 5% IGST.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill gym & fitness services with the right GST
PocketGST puts the correct HSN/SAC code and GST rate on every invoice line, splits CGST/SGST or IGST automatically, and works offline.
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