What is the GST rate applicable on Gym Memberships in India?

In India, gym and physical fitness club services are categorized under SAC code 999723 (Physical fitness services) and attract 18% GST (9% CGST + 9% SGST for intra-state billing, or 18% IGST for inter-state billing).

How to calculate GST inclusive vs exclusive on gym packages?

For GST Inclusive pricing: Base Price = Total Price / 1.18, and GST Amount = Total Price - Base Price. For GST Exclusive pricing: GST Amount = Base Price * 0.18, and Final Bill = Base Price + GST Amount.

Gym GST Calculator India (18%) & Membership Break-Even Tool

Select or Enter Membership Fee Amount

₹

GST Calculation Type

GST Inclusive
(₹ Fee includes 18% GST)

GST Exclusive
(+18% GST added on top)

Tax Breakdown (SAC 999723)

Base Membership Amount: ₹2,542.37

CGST (9%): ₹228.81

SGST (9%): ₹228.81

Total 18% GST Tax Liability: ₹457.63

                                    Total Paid by Member:
                                    ₹3,000.00
                                

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1. Monthly Gym Space Rent

₹

2. Electricity & Air Conditioning Bills

₹

3. Staff, Reception & Trainer Salaries

₹

4. Maintenance, Water, Cleaning & Misc

₹

5. Average Monthly Fee Paid per Member

₹

Monthly Financial Targets

Total Fixed Monthly Overhead: ₹1,40,000

Average Realized Fee / Member: ₹1,200 / month

                                    Break-Even Member Count:
                                    117 Members
                                

*You must maintain at least 117 active paying members to cover operational costs. Every member beyond this is pure net profit.

Projected Net Profit (200 Members): ₹1,00,000 / mo

Projected Net Profit (350 Members): ₹2,80,000 / mo

Stop Fee Leakage & Scale to 300+ Members

Gym GST & Break-Even Profit Calculator

Tax Breakdown (SAC 999723)

Monthly Financial Targets