--- title: "HSN Code for Prefabricated Buildings | Other | HSN 94061090 GST Rate" description: "Find HSN and GST Rates for 94061090 related to Prefabricated Buildings | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-94061090/" --- # HSN Code 94061090: Prefabricated Buildings | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 94061090 ? It includes Electronic Metal Toys ### Can we claim ITC on inputs used to trade Prefabricated Buildings / Other? 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 / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Prefabricated Buildings / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Prefabricated Buildings / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Prefabricated Buildings / Other? 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 / Other? 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 / Other? Under HSN 94061090, Prefabricated Buildings / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 94061090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (−52.36% YoY) — 0.0004% of India's total exports - Imports: ₹3 Cr (−70.13% YoY) — 0.0000% of India's total imports - Trade balance: ₹13 Cr (Surplus); surplus rank #3165 of 12657 HSN codes - Share of Sub-Chapter 9406: 1.93% of its exports; import side 0.47% - Rank within Sub-Chapter 9406: #4 of 15 by export value; import-side #6 ### Key metrics - Export CAGR: -18.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5201 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +76.17% in FY 2022-23 - Contribution to Sub-Ch. 9406: 1.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 94061090 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 | 53.31 | 0.0023% | — | 13.17% | 18.21 | 0.0005% | — | 9.63% | +35.10 | #2760 | | FY 2019-20 | 64.15 | 0.0029% | +20.33% | 14.99% | 12.97 | 0.0004% | −28.78% | 6.67% | +51.18 | #2559 | | FY 2020-21 | 51.58 | 0.0024% | −19.59% | 18.71% | 5.82 | 0.0002% | −55.13% | 3.77% | +45.76 | #2884 | | FY 2021-22 | 48.34 | 0.0015% | −6.28% | 10.85% | 1.82 | 0.0000% | −68.73% | 1.11% | +46.52 | #3411 | | FY 2022-23 | 85.16 | 0.0024% | +76.17% | 12.79% | 2.20 | 0.0000% | +20.88% | 0.50% | +82.96 | #2761 | | FY 2023-24 | 32.83 | 0.0009% | −61.45% | 5.45% | 9.54 | 0.0002% | +333.64% | 2.96% | +23.29 | #4118 | | FY 2024-25 | 15.64 | 0.0004% | −52.36% | 1.93% | 2.85 | 0.0000% | −70.13% | 0.47% | +12.79 | #5201 | - CAGR (7-year): exports -18.48%/yr, imports -26.59%/yr (consistently Surplus) ## Key trade insights: HSN Code 94061090 export-import analysis ### Export decline: -18.48% CAGR over 7 years India's exports under HSN Code 94061090 have declined at a compound annual rate of -18.48% over 7 fiscal years, falling from ₹53.31 Crore in FY 2018-19 to ₹15.64 Crore in FY 2024-25. ### HSN Code 94061090 ranked #5201 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 94061090 ranks #5201 out of 12657 HSN codes by total export value. Within Sub-Chapter 9406, it ranks #4 of 15. By trade surplus, it ranks #3165 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 94061090 exports The strongest single-year export movement for HSN Code 94061090 was recorded in FY 2022-23, when exports surged by 76.17% over the prior year. ### India maintains a trade surplus of ₹12.79 Crore in HSN Code 94061090 goods In FY 2024-25, India's exports of ₹15.64 Cr exceeded imports of ₹2.85 Cr, resulting in a trade surplus of ₹12.79 Crore — ranking #3165 of 12657 by surplus magnitude. ### Import growth of -26.59% CAGR signals stable import dependency for Prefabricated Buildings | Other India's imports under HSN Code 94061090 have grown at -26.59% CAGR, reaching ₹2.85 Crore in FY 2024-25. ### HSN Code 94061090 contributes 1.93% of Sub-Chapter 9406 exports — ranked #4 Among the 15 HSN codes under Sub-Chapter 9406, HSN Code 94061090 ranks #4 by export value — accounting for 1.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.47% share (rank #6). ## 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 (this hsn code) | ₹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](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/) | — |