Gym fee || gst ||

This supply of service by the Gym is for your personal consumption. Therefore, in view of the bar in section 17(5), you are not eligible for credit.

Apportionment of credit and blocked credits.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 21
(b) the following supply of goods or services or both—
(i) food and beverages, outdoor catering, beauty treatment, health services,
cosmetic and plastic surgery except where an inward supply of goods or services
or both of a particular category is used by a registered person for making an
outward taxable supply of the same category of goods or services or both or as
an element of a taxable composite or mixed supply;
(ii) membership of a club, health and fitness centre;