What products are classified under HSN 94060019 ?
It includes Other Smoking Pipes/Holders/Parts
HSN Code 94060019 represents Prefabricated Housing Material under GST classification. This code helps businesses identify Prefabricated Housing Material correctly for billing, taxation, and trade. With HSN Code 94060019, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Prefabricated Housing Material.
HSN Code 94060019 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building | 9406 | Prefabricated buildings | Prefabricated buildings - green houses: other | 9% | 9% | 18% | 0% |
Description of goods
Prefabricated buildings - green houses: other
Chapter
94 – Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
Sub Chapter
9406 – Prefabricated buildings
Prefabricated Housing Material does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Prefabricated buildings - green houses: green house-in ready to assemble sets | |
| Prefabricated buildings - other : prefabricated housing material | |
| Prefabricated buildings - other : prefabricated construction for cold storage | |
| Prefabricated buildings - other : silos for storing ensilage | |
| Prefabricated buildings - other : other | |
| Prefabricated buildings : Green houses | |
| Prefabricated buildings : For cold storage | |
| Prefabricated buildings : Silos for storing ensilage | |
| Prefabricated buildings : Other | |
| Modular building units, of steel | |
| Prefabricated buildings : Other : Green-houses | |
| Prefabricated buildings : Other : For cold storage | |
| Prefabricated buildings : Other : Silos for storing ensilage | |
| Prefabricated buildings : Other : other |
Prefabricated buildings - green houses: green house-in ready to assemble sets
Prefabricated buildings - other : prefabricated housing material
Prefabricated buildings - other : prefabricated construction for cold storage
Prefabricated buildings - other : silos for storing ensilage
Prefabricated buildings - other : other
Prefabricated buildings : Green houses
Prefabricated buildings : For cold storage
Prefabricated buildings : Silos for storing ensilage
Prefabricated buildings : Other
Modular building units, of steel
Prefabricated buildings : Other : Green-houses
Prefabricated buildings : Other : For cold storage
Prefabricated buildings : Other : Silos for storing ensilage
Prefabricated buildings : Other : other
It includes Other Smoking Pipes/Holders/Parts
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Under HSN 94060019, Prefabricated Housing Material attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.