Gym NIC code for Udyam registration and the business code for your ITR
This is general information, not legal or tax advice. Check with your CA or the portal before you file.
For Udyam registration, a gym usually picks NIC class 9311, Operation of sports facilities (5-digit code 93110). For the income tax return, the closest business code is 20020, Operation and maintenance of sports facilities. Neither list names gyms or fitness centres in so many words, so both are a "closest match" choice. This page shows what the official lists say, where they disagree with other sites, and how to confirm on the portal.
What the NIC code is for
NIC stands for National Industrial Classification. Udyam registration asks you to pick the NIC code of your activity. The Udyam portal links its own NIC document, and the file we opened there is the NIC-2008 structure published by MoSPI. Udyam registration is free: the portal says "Zero cost, No Fee and Free Registration".
You need Udyam only if you want it. Some owners register to apply for MSME loans or schemes. It is not a gym licence. For licences see the gym licence guide.
NIC code for a gym on Udyam
In the NIC-2008 list, division 93 is "Sports activities and amusement and recreation activities". Under it, group 931 is "Sports activities", with these classes:
| Class | 5-digit code | Name in the list |
|---|---|---|
| 9311 | 93110 | Operation of sports facilities |
| 9312 | 93120 | Activities of sports clubs |
| 9319 | 93190 | Other sports activities |
A gym is a facility where members come to train, so 93110 is the natural fit. If most of what you sell is classes or coaching rather than use of the floor, 93190 may sit closer, but we have not found an official note that says so.
Where sources disagree: the official NIC-2008 list we read does not contain the word "gym" or "fitness" in the class names. Some commercial advisory sites point to a code ending in 931103, "fitness centres and body-building clubs", which belongs to the newer NIC-2025 list. The Udyam document we opened is the 2008 list. So a code you read on a blog may not exist in the dropdown on the Udyam form. Treat blog codes as hints only.
How to confirm on the portal: open the Udyam registration form and use the NIC code search. Type "sports" and "fitness". The dropdown shows the codes it accepts. Pick the one that matches the description of your main activity, and note which one you chose. If you are unsure, ask your CA which code they use for other gyms they file for.
Business code for the income tax return
The ITR forms for people with business income ask for a "Nature of Business" code. This is a separate list from NIC. In the official instructions to ITR-4 for A.Y. 2021-22, the sports section reads:
| Code | Description |
|---|---|
| 20020 | Operation and maintenance of sports facilities |
| 20021 | Activities of sports and game schools |
| 20023 | Other sporting activities n.e.c. |
For a gym with its own floor, 20020 is the closest. A trainer who only coaches clients may find 20021 or 20023 closer. We found no gym-specific entry.
Where sources disagree: the official list we read is for A.Y. 2021-22. A third-party copy for a later year (ClearTax) shows the same sports-facilities entry, but we did not find the latest official list to read. Codes and numbers are revised between years, and some third-party lists show different numbering. The safe route is the current ITR utility: choose your form, open the Nature of Business schedule, search the dropdown for "sports", and use the code and description it shows.
Three codes, three jobs
| Code | What it classifies | Where you use it |
|---|---|---|
| NIC | Your business activity | Udyam registration |
| SAC | The service you charge GST on | GST registration and invoices |
| ITR business code | Nature of business | Income tax return |
They are independent. Do not copy a number from one into another.
Before you submit
- Write down your main activity in one line, for example "gym with strength and cardio floor, monthly memberships".
- Search the Udyam dropdown and the ITR utility dropdown with that line.
- Pick the nearest description in each. If two look right, ask your CA which to use.
- Keep a note of the date and the code you chose, in case an officer asks.
Where Varzish Mate fits
The app does not file Udyam or tax returns. It does keep your fee records in one place: what was collected and what is still due. The Money tab splits collections by plan and by payment method, and you can export it to CSV for your CA. That makes the turnover figure your CA asks for easier to read off. See the gym billing software page for what it covers.
For the full picture of what a gym may need to register, read the gym licence guide and the guide to starting a gym. You can also browse our free tools. To see how we check facts, read how we write.
Questions and answers
What NIC code does a gym use for Udyam registration?
The official NIC-2008 list on the Udyam portal has no code named for gyms or fitness centres. The closest class is 9311, Operation of sports facilities (5-digit code 93110). Many advisers use it for gyms. Confirm on the Udyam form or with your CA before you submit.
What is the business code for a gym in the income tax return?
In the official ITR-4 instructions for A.Y. 2021-22, the code closest to a gym is 20020, Operation and maintenance of sports facilities. Codes are revised between years, so search the Nature of Business dropdown in the current ITR utility and pick the entry that matches.
Is the NIC code the same as the SAC or HSN code?
No. The NIC code classifies your business activity for Udyam and statistics. The SAC code classifies the service you charge GST on. The income tax business code is a third list. A gym can have a different number in each.
Does Udyam registration cost money?
No. The Udyam portal states that registration is free and paperless. Be careful with sites that charge a fee and call themselves official.