--- title: "HSN Code for Prefabricated Buildings| Cold Storage | HSN 94061020 GST Rate" description: "Find HSN and GST Rates for 94061020 related to Prefabricated Buildings| Cold Storage with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94061020/" --- # HSN Code 94061020: Prefabricated Buildings| Cold Storage - [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 : For cold storage | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94061020 ? It includes Other Toy Parts ### How should mixed supplies be billed when Prefabricated Buildings/ Cold Storage is sold with other items? 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). ### How much GST applies to Prefabricated Buildings/ Cold Storage? Under HSN 94061020, Prefabricated Buildings/ Cold Storage attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Prefabricated Buildings/ Cold Storage? 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. ### Can we claim ITC on inputs used to trade Prefabricated Buildings/ Cold Storage? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Prefabricated Buildings/ Cold Storage? 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. ### Any common misclassification issue with Prefabricated Buildings/ Cold Storage? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 94061020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+438.16% YoY) — 0.0001% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3834 of 12657 HSN codes - Share of Sub-Chapter 9406: 0.51% of its exports; import side 0.00% - Rank within Sub-Chapter 9406: #7 of 15 by export value ### Key metrics - Export CAGR: 24.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6864 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +438.16% in FY 2024-25 - Contribution to Sub-Ch. 9406: 0.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94061020 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 | 1.11 | 0.0000% | — | 0.27% | 1.09 | 0.0000% | — | 0.58% | +0.02 | #7526 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −13.51% | 0.22% | 3.01 | 0.0001% | +176.15% | 1.55% | −2.05 | #7650 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −83.33% | 0.06% | 1.76 | 0.0001% | −41.53% | 1.14% | −1.60 | #9006 | | FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | 1.06 | 0.0000% | −39.77% | 0.65% | −0.90 | #9306 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +31.25% | 0.03% | 1.27 | 0.0000% | +19.81% | 0.29% | −1.06 | #9259 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +261.90% | 0.13% | Nil | 0.0000% | −100.00% | 0.00% | +0.76 | #8479 | | FY 2024-25 | 4.09 | 0.0001% | +438.16% | 0.51% | Nil | 0.0000% | — | 0.00% | +4.09 | #6864 | - CAGR (7-year): exports 24.28%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 94061020 export-import analysis ### Consistent export growth: 24.28% CAGR over 7 years India's exports under HSN Code 94061020 have grown at a compound annual rate of 24.28% over 7 fiscal years, rising from ₹1.11 Crore in FY 2018-19 to ₹4.09 Crore in FY 2024-25. ### HSN Code 94061020 ranked #6864 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94061020 ranks #6864 out of 12657 HSN codes by total export value. Within Sub-Chapter 9406, it ranks #7 of 15. By trade surplus, it ranks #3834 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 94061020 exports The strongest single-year export movement for HSN Code 94061020 was recorded in FY 2024-25, when exports surged by 438.16% over the prior year. ### India maintains a trade surplus of ₹4.09 Crore in HSN Code 94061020 goods In FY 2024-25, India's exports of ₹4.09 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹4.09 Crore — ranking #3834 of 12657 by surplus magnitude. ### HSN Code 94061020 contributes 0.51% of Sub-Chapter 9406 exports — ranked #7 Among the 15 HSN codes under Sub-Chapter 9406, HSN Code 94061020 ranks #7 by export value — accounting for 0.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 (this hsn code) | ₹4 Cr | | #8 | [HSN Code 94061010: Prefabricated Buildings \| Green Houses](https://busy.in/hsn/hsn-94061010/) | ₹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/) | — |