GST Policy

TrainZilla India - Complete GST compliance as per latest government rulings

Last updated: September 22, 2025 | GSTIN: 06ACWPB9701H1ZG | Effective from September 22, 2025

Latest GST Updates - September 2025

GST 2.0 Reforms: Fitness services reduced from 18% to 5% GST
No Input Tax Credit: 5% GST rate without ITC for fitness services
Enhanced e-invoicing requirements for digital services
Updated TDS provisions under Section 194O
New compliance requirements for B2B digital platforms
Fitness and training app specific GST clarifications
Digital wellness services taxation guidelines
Enhanced registration requirements for app-based fitness services

GST Application on TrainZilla Services

Service Categories and Current GST Rates (2025)

Service

HSN/SAC Code

GST Rate

Effective From

Platform Subscription (B2B SaaS)

998314

18%

Sep 22, 2025

AI Content Generation Services

998314

18%

Sep 22, 2025

Fitness Coaching & Training Services

999899

5% (No ITC)

Sep 22, 2025

Nutrition & Diet Planning

999899

5% (No ITC)

Sep 22, 2025

Digital Marketing Services

998399

18%

Sep 22, 2025

Mobile App Services (B2C)

998314

18%

Sep 22, 2025

GST 2.0 Important: Fitness and wellness services are now taxed at 5% GST without Input Tax Credit (ITC) as per the latest government notifications effective September 22, 2025. Pure SaaS and technology services continue at 18% with ITC. Service classification determines the applicable rate - businesses must clearly categorize their services.

GST 2.0 Reforms: Fitness & Training Services (Effective September 22, 2025)

Major GST Reduction: Fitness and wellness services GST reduced from 18% to 5% under GST 2.0 reforms. This rate is mandatory and applies without Input Tax Credit (ITC).

GST 2.0 Service Classification

Service Type

HSN/SAC Code

New GST Rate

ITC Availability

Digital Fitness Coaching (Live Sessions)

999899

No ITC

Pre-recorded Workout Content

998314

No ITC

Nutrition & Diet Planning

999899

No ITC

Gym Membership Services

999899

No ITC

Group Fitness Classes (Zumba, Aerobics)

999899

No ITC

Yoga Classes (Commercial)

999899

No ITC

Beauty and Wellness Services

999899

No ITC

Pure SaaS Platform Services

998314

18%

ITC Available

AI Content Generation (Non-Fitness)

998314

18%

ITC Available

Key GST 2.0 Compliance Changes

Mandatory Rate Application: 5% GST rate is mandatory for fitness services - cannot opt for 18% with ITC
No Input Tax Credit: Services at 5% GST do not allow claiming ITC on inputs like equipment, software, or operational expenses
Service Classification: Clear distinction required between fitness services (5%) and pure technology services (18%)
Invoice Updates Required: All invoices from September 22, 2025 must reflect new GST rates
System Updates Mandatory: Billing systems must be updated to handle different GST rates for different service categories
Competitive Pricing Opportunity: Lower GST enables more competitive pricing for fitness services

TrainZilla Service Impact Analysis

Reduced GST Services (5%)

Fitness coaching subscriptions
Workout plan services
Nutrition planning features
Diet consultation services
Group fitness class bookings
Personal training sessions

Standard GST Services (18%)

Core platform subscription
AI content generation tools
Business analytics features
CRM and management tools
API access and integrations
Digital marketing services

E-Invoicing and Digital Compliance (2025 Updates)

Enhanced E-Invoicing Requirements

Real-time Invoice Reporting: All B2B invoices above ₹500 reported to GST portal within 24 hours
QR Code Compliance: Dynamic QR codes with enhanced security features on all invoices
Digital Signature: All invoices digitally signed using government-approved certificates
API Integration: Direct integration with GST Network for instant validation
JSON Schema 1.03: Latest e-invoice schema compliance for all transactions

Customer Benefits

Instant ITC Credits

Automatic ITC credit matching with GSTN for faster refunds

Zero Manual Errors

System-generated invoices eliminate manual GST calculation errors

Updated TDS Compliance (Section 194O - 2025)

New TDS Rules Effective September 22, 2025: Enhanced TDS provisions for digital platform transactions

Trainer Payment TDS (Section 194O)

TDS Rate: 1% on payments exceeding ₹10,000 per transaction (reduced from previous ₹30,000 annually)
Monthly TDS: Applicable on cumulative payments exceeding ₹50,000 per month
PAN Mandatory: No TDS exemption without valid PAN/Aadhaar linking
Quarterly TDS Certificates: Form 16A issued within 15 days of quarter end
Lower TDS Rates: Available with valid certificates under Section 197

Customer TDS on Platform Fees

Corporate Customers: 2% TDS on subscription fees exceeding ₹50,000 annually
Government Entities: 2% TDS on all payments (no threshold)
Individual Professionals: 10% TDS on fees exceeding ₹30,000 annually

State-wise GST Application (2025 Updates)

Intra-State Supply (Maharashtra)

CGST: 9% (Central GST)
SGST: 9% (State GST - Maharashtra)
Total GST: 18%
Place of Supply: Pune, Maharashtra

Inter-State Supply

IGST: 18% (Integrated GST)
CGST: 0%
SGST/UTGST: 0%
Place of Supply: Customer's registered address

Special Economic Zones (SEZ)

Zero-rated supplies: Services to SEZ units are treated as exports and taxed at 0% GST with ITC benefits.

Valid SEZ certificate and Letter of Undertaking (LUT) required for zero-rating.

Enhanced GST Compliance and Record Keeping

Our Enhanced Compliance (2025)

Real-time GST Returns: Monthly returns (GSTR-1, GSTR-3B) filed within due dates
Annual GST Return: GSTR-9 and GSTR-9A filed by December 31st annually
GST Audit: GSTR-9C audit completed by chartered accountant for turnover above ₹5 crores
Digital Record Keeping: All records maintained digitally for 6 years with blockchain verification
GSTN API Integration: Real-time data sync with GST Network for instant verification

Customer Document Downloads

Access your GST-compliant documents anytime:

Official Government Resources

GST Portal Links

Important Notifications

GST Council Notification 45/2025-CT - GST 2.0 Reforms (Sep 22, 2025)
Circular No. 201/2025-GST - Fitness services rate reduction to 5%
Notification No. 46/2025-CT - No ITC provision for 5% GST services
CBIC Press Release - Beauty and wellness services mandatory 5% GST
Circular No. 202/2025-GST - Service classification guidelines
Notification No. 47/2025-CT - Invoice formatting updates required

GST Support & Queries

Accounts & GST Department

Email: gst@trainzilla.in

Phone: +91 84596 91471

GST Helpline: Mon-Fri, 9 AM - 6 PM

Emergency Support: Available 24/7

Company Registration Details

GSTIN: 06ACWPB9701H1ZG

PAN: ACWPB9701H

Registered Office: Haryana, India

This policy is updated regularly to reflect the latest GST amendments and government notifications.