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Gym and fitness is classified under SAC heading 9996. GST as on 26 October 2026: Nil, 5%, 18% or 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Gym and fitness?
GST on Gym and fitness as on 26 October 2026: Nil, 5%, 18% or 40%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 40% (9996); 28% → 40% (9996). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 9996 | Cinema tickets priced at ₹100 or less have GST at 5%. | 15/2025-CT(R), entry 34(ii) |
| 18% | 18% | 9996 | Entry tickets to theme parks, water parks, places with joy rides, merry-go-rounds or go-karting, and ballet shows (not casinos or race clubs). | 6/2021-CT(R), entry 34(iii) |
| 18% | 18% | 9996 | Other recreational, cultural and sporting services not covered by items (i), (ii), (iia), (iii), (iiia), (iv) and (v) above have GST at 18%. | 27/2018-CT(R), entry 34(vi) |
| 18% | 18% | 9996 | When you sell tickets for a circus, Indian classical or folk dance, theatre, drama or planetarium, GST is 18%. | 20/2017-CT(R), entry 34(i) |
| – | 18% | 9996 | When a cinema ticket costs more than ₹100, GST is 18%. | 27/2018-CT(R), entry 34(iia) |
| 28% | 40% | 9996 | Entry to casinos, race clubs or places having them, and to sporting events like IPL (not recognised sporting events), has GST at 40%. | 15/2025-CT(R), entry 34(iiia) |
| 28% | 40% | 9996 | A race club licensing a bookmaker in the club has GST at 40%. | 15/2025-CT(R), entry 34(iv) |
| Nil | Nil | 9996 | No GST on entry tickets to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | 12/2017-CT(R), entry 79 |
| Nil | Nil | 9996 | No GST on entry tickets to protected monuments declared under the central or state monuments laws. | 47/2017-CT(R), entry 79A |
| Nil | Nil | 9996 | Players, referees, umpires, coaches or team managers taking part in events of a recognised sports body, and one recognised sports body serving another, have no GST. | 12/2017-CT(R), entry 68 |
| Nil | Nil | 9996 | No GST on tickets for events of the AFC Women's Asia Cup 2022. | 7/2021-CT(R), entry 82B |
| Nil | Nil | 9996 | When a ticket for a circus, dance, drama, concert, award function, sports event or planetarium costs ₹500 or less per person, there is no GST. | 2/2018-CT(R), entry 81 |
4 more entries, and the rate on any past date, in the free app.
The GST rate on Gym and fitness is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9996 Recreational, cultural and sporting services
| Code | Description (as in the tariff) |
|---|---|
999611 | Sound recording services |
999612 | Motion picture, videotape, television and radio programme production services |
999613 | Audiovisual post-production services |
999614 | Motion picture, videotape and television programme distribution services |
999615 | Motion picture projection services |
999616 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less |
999617 | Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. |
999621 | Performing arts event promotion and organisation services |
999622 | Performing arts event production and presentation services |
999623 | Performing arts facility operation services |
999624 | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. |
999629 | Other performing arts and live entertainment services nowhere else classified |
999631 | Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like |
999632 | Services of authors, composers, sculptors and other artists, except performing artists |
999633 | Original works of authors, composers and other artists except performing artists, painters and sculptors |
999641 | Museum and preservation services of historical sites and buildings |
999642 | Botanical, zoological and nature reserve services |
999651 | Sports and recreational sports event promotion and organisation services |
999652 | Sports and recreational sports facility operation services |
999653 | Services by way of admission to sporting events like Indian Premier League. |
999659 | Other sports and recreational sports services nowhere else classified |
999661 | Services of athletes |
999662 | Support services related to sports and recreation |
999691 | Amusement park and similar attraction services |
999692 | Coin-operated amusement machine services |
999693 | Coin-operated amusement machine services |
999694 | Services by way of admission to casinos or race clubs or any place having casinos or race clubs |
999699 | Other recreation and amusement services nowhere else classified |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Manpower supply (Labour supply)
9985 - Security services
9985 - Cleaning services
9985 - Event management
9985 - Cab and taxi services
9964 - Advertising and digital marketing
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
