Salon, Gym and Coaching › GST on salon, gym and coaching

GST on salon, gym and coaching services

Rates changed recently for some of these services. This page tells you what to check and how the tool treats it.

Rates: check the current notification

• Salons, parlours, barbers, spas, gyms, fitness centres and yoga (heading 9997, beauty and physical well-being): taxed at 18% for years. Reports of the 56th GST Council meeting say the rate became 5% without input tax credit from 22 September 2025. These notes come from secondary sources read on 14 November 2026, which disagree about the six-digit SAC code, so the tool proposes only the four-digit heading 9997.
• Private coaching and tuition: 18% (heading 9992). Education by a school up to higher secondary is exempt; for that use the fee receipt site.

The tool proposes these rates when you choose the kind of business, and every rate and SAC is a field you can type over. Check the current notification or ask your accountant, and change the rate if it differs.

Do you need to register?

A service provider must register when yearly turnover passes ₹20 lakh (₹10 lakh in special category states). Below that you can issue a plain bill with no GST. A composition taxable person issues a bill of supply.

Prepaid packages

For services, GST is payable when an advance is received, so a package paid for in advance is billed with GST on the day of payment, not when each session is used. Choose A membership or package and a tax invoice; sessions used later are only counted, not billed again.