--- title: "HSN Code for Prefabricated Buildings | Green Houses | HSN 94061010 GST Rate" description: "Find HSN and GST Rates for 94061010 related to Prefabricated Buildings | Green Houses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94061010/" --- # HSN Code 94061010: Prefabricated Buildings | Green Houses - [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/) - [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/) - [Sub-chapter 9406: Prefabricated buildings](https://busy.in/hsn/sub-chapter-9406/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Prefabricated buildings : Green houses | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94061010 ? It includes Prefabricated Buildings | Other ### Does packaging or labelling change the GST for Prefabricated Buildings / Green Houses? 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. ### Do e‑way bill and e‑invoice apply for Prefabricated Buildings / Green Houses? 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. ### How much GST applies to Prefabricated Buildings / Green Houses? Under HSN 94061010, Prefabricated Buildings / Green Houses attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Prefabricated Buildings / Green Houses? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Prefabricated Buildings / Green Houses is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prefabricated Buildings / Green Houses; Nil for exempt items if applicable). ## India's trade performance: HSN Code 94061010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+8.16% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4664 of 12657 HSN codes - Share of Sub-Chapter 9406: 0.13% of its exports; import side 0.06% - Rank within Sub-Chapter 9406: #8 of 15 by export value; import-side #8 ### Key metrics - Export CAGR: -27.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.42% in FY 2021-22 - Contribution to Sub-Ch. 9406: 0.13% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94061010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9406 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9406 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 7.28 | 0.0003% | — | 1.80% | 3.48 | 0.0001% | — | 1.84% | +3.80 | #5393 | | FY 2019-20 | 2.64 | 0.0001% | −63.74% | 0.62% | < ₹1 Crore | 0.0000% | −98.85% | 0.02% | +2.60 | #6629 | | FY 2020-21 | 1.73 | 0.0001% | −34.47% | 0.63% | < ₹1 Crore | 0.0000% | +1,775.00% | 0.49% | +0.98 | #7143 | | FY 2021-22 | 2.36 | 0.0001% | +36.42% | 0.53% | < ₹1 Crore | 0.0000% | −44.00% | 0.26% | +1.94 | #7150 | | FY 2022-23 | 1.72 | 0.0000% | −27.12% | 0.26% | < ₹1 Crore | 0.0000% | −85.71% | 0.01% | +1.66 | #7594 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −43.02% | 0.16% | Nil | 0.0000% | −100.00% | 0.00% | +0.98 | #8262 | | FY 2024-25 | 1.06 | 0.0000% | +8.16% | 0.13% | < ₹1 Crore | 0.0000% | — | 0.06% | +0.71 | #8201 | - CAGR (7-year): exports -27.47%/yr, imports -31.81%/yr (consistently Surplus) ## Key trade insights: HSN Code 94061010 export-import analysis ### Export decline: -27.47% CAGR over 7 years India's exports under HSN Code 94061010 have declined at a compound annual rate of -27.47% over 7 fiscal years, falling from ₹7.28 Crore in FY 2018-19 to ₹1.06 Crore in FY 2024-25. ### HSN Code 94061010 ranked #8201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94061010 ranks #8201 out of 12657 HSN codes by total export value. Within Sub-Chapter 9406, it ranks #8 of 15. By trade surplus, it ranks #4664 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 94061010 exports The strongest single-year export movement for HSN Code 94061010 was recorded in FY 2021-22, when exports surged by 36.42% over the prior year. ### India maintains a trade surplus of ₹0.71 Crore in HSN Code 94061010 goods In FY 2024-25, India's exports of ₹1.06 Cr exceeded imports of ₹0.35 Cr, resulting in a trade surplus of ₹0.71 Crore — ranking #4664 of 12657 by surplus magnitude. ### Import growth of -31.81% CAGR signals stable import dependency for Prefabricated Buildings | Green Houses India's imports under HSN Code 94061010 have grown at -31.81% CAGR, reaching ₹0.35 Crore in FY 2024-25. ### HSN Code 94061010 contributes 0.13% of Sub-Chapter 9406 exports — ranked #8 Among the 15 HSN codes under Sub-Chapter 9406, HSN Code 94061010 ranks #8 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #8). ## Related HSN Codes in Sub-Chapter 9406 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 94069090: Prefabricated Buildings \| Other](https://busy.in/hsn/hsn-94069090/) | ₹661 Cr | | #2 | [HSN Code 94069010: Prefabricated buildings : Other : Green-houses](https://busy.in/hsn/hsn-94069010/) | ₹81 Cr | | #3 | [HSN Code 94062000: Modular Building Units, Of Steel](https://busy.in/hsn/hsn-94062000/) | ₹28 Cr | | #4 | [HSN Code 94061090: Prefabricated Buildings \| Other](https://busy.in/hsn/hsn-94061090/) | ₹16 Cr | | #5 | [HSN Code 94069020: Cold storage buildings](https://busy.in/hsn/hsn-94069020/) | ₹12 Cr | | #6 | [HSN Code 94069030: Prefabricated buildings: Silos](https://busy.in/hsn/hsn-94069030/) | ₹6 Cr | | #7 | [HSN Code 94061020: Prefabricated Buildings\| Cold Storage](https://busy.in/hsn/hsn-94061020/) | ₹4 Cr | | #8 | HSN Code 94061010: Prefabricated Buildings \| Green Houses (this hsn code) | ₹1 Cr | | #9 | [HSN Code 94061030: Prefabricated silos for ensilage](https://busy.in/hsn/hsn-94061030/) | < ₹1 Crore | | — | [HSN Code 94060011: Prefabricated buildings – green houses: other](https://busy.in/hsn/hsn-94060011/) | — |