What products are classified under HSN 94061020 ?
It includes Other Toy Parts
HSN Code 94061020 represents Prefabricated Buildings| Cold Storage under GST classification. This code helps businesses identify Prefabricated Buildings| Cold Storage correctly for billing, taxation, and trade. With HSN Code 94061020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Prefabricated Buildings| Cold Storage.
HSN Code 94061020 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 : For cold storage | 9% | 9% | 18% | 0% |
Description of goods
Prefabricated buildings : For cold storage
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 Buildings| Cold Storage does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Prefabricated buildings - green houses: green house-in ready to assemble sets | |
| Prefabricated buildings - green houses: other | |
| 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 : 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 - green houses: other
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 : 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 Toy Parts
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prefabricated Buildings/ Cold Storage; Nil for exempt items if applicable).
Under HSN 94061020, Prefabricated Buildings/ Cold Storage attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.