Why this template?

Gym memberships and fitness classes attract 18% GST. Sports equipment and fitness gear sold retail attract 12% GST. Personal training sessions are taxable at 18%. Yoga classes provided by charitable organisations may be exempt.

Common HSN/SAC codes for Gym & Fitness Centre

Code	Description	GST Rate
9995	Fitness and gym services	18%
9506	Sports equipment (dumbbells, treadmills)	12%
9985	Personal training services	18%
9992	Yoga and meditation classes (charitable)	0%
6217	Sportswear and gym apparel (accessories)	12%

Sample line items

Monthly gym membership
Annual fitness subscription
Personal training session (10 sessions)
Protein supplement retail
Sports equipment sale

Industry-specific notes

Gym and fitness club services: 18% GST (SAC 9995)
Sports goods (HSN 9506): 12% GST
Yoga classes by charitable/religious organisations: exempt
Supplement and nutrition products: 18% GST (HSN 2106)
Composition scheme NOT available for gym services (service-only businesses excluded)