HSN Code 94061020: Prefabricated Buildings| Cold Storage

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 or export of Prefabricated Buildings| Cold Storage.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 94061020

HSN Code 94061020 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 94061020 not include?

Prefabricated Buildings| Cold Storage does not include products with the following descriptions.

HSN Code 94060011

Prefabricated buildings - green houses: green house-in ready to assemble sets

HSN Code 94060092

Prefabricated buildings - other : prefabricated construction for cold storage

India’s Trade Performance — HSN Code 94061020 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹4 Cr

+438.16% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹4 Cr

Trade Surplus

Surplus rank #3834 of 12657 HSN codes

% of Sub-Chapter 9406

FY 2024-25

0.51%

Share of Sub-Chapter 9406’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 9406’s imports

Rank Within Sub-Chapter 9406

FY 2024-25

#7 of 15

Position by export value among HSN codes in Sub-Chapter 9406

At a glance

24.28%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6864

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+438.16%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.51%

Contribution to Sub-Ch. 9406

Share of Sub-Chapter 9406 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7526

Balance

+0.02

Exports

1.11 ₹ Cr

0.0000% share

— YoY

0.27% of Sub-Ch. 9406

Imports

1.09 ₹ Cr

0.0000% share

— YoY

0.58% of Sub-Ch. 9406

FY 2019-20 Exp. Rank #7650

Balance

−2.05

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−13.51% YoY

0.22% of Sub-Ch. 9406

Imports

3.01 ₹ Cr

0.0001% share

+176.15% YoY

1.55% of Sub-Ch. 9406

FY 2020-21 Exp. Rank #9006

Balance

−1.60

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−83.33% YoY

0.06% of Sub-Ch. 9406

Imports

1.76 ₹ Cr

0.0001% share

−41.53% YoY

1.14% of Sub-Ch. 9406

FY 2021-22 Exp. Rank #9306

Balance

−0.90

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

0.04% of Sub-Ch. 9406

Imports

1.06 ₹ Cr

0.0000% share

−39.77% YoY

0.65% of Sub-Ch. 9406

FY 2022-23 Exp. Rank #9259

Balance

−1.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+31.25% YoY

0.03% of Sub-Ch. 9406

Imports

1.27 ₹ Cr

0.0000% share

+19.81% YoY

0.29% of Sub-Ch. 9406

FY 2023-24 Exp. Rank #8479

Balance

+0.76

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+261.90% YoY

0.13% of Sub-Ch. 9406

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 9406

FY 2024-25 Exp. Rank #6864

Balance

+4.09

Exports

4.09 ₹ Cr

0.0001% share

+438.16% YoY

0.51% of Sub-Ch. 9406

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 9406

CAGR · 7-Year

Exports

24.28% /yr

Imports

—

Consistently Surplus
Sub-Chapter 9406 total

reference, FY 2024-25

Export

₹808.36 Cr

Import

₹604.82 Cr

Trade Balance

+203.54

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 94061020 and GST compliance.

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.

Important Disclaimer

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.