HSN Code 94061090: Prefabricated Buildings | Other

HSN Code 94061090 represents Prefabricated Buildings | Other under GST classification. This code helps businesses identify Prefabricated Buildings | Other correctly for billing, taxation, and trade. With HSN Code 94061090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Prefabricated Buildings | Other.

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Description of Goods for HSN Code 94061090

HSN Code 94061090 relates to the following description.

Description of Goods

Prefabricated buildings : Other

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 94061090 not include?

Prefabricated Buildings | Other 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 94061090 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

₹16 Cr

−52.36% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹3 Cr

−70.13% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹13 Cr

Trade Surplus

Surplus rank #3165 of 12657 HSN codes

% of Sub-Chapter 9406

FY 2024-25

1.93%

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

Import side: 0.47% of Sub-Chapter 9406’s imports

Rank Within Sub-Chapter 9406

FY 2024-25

#4 of 15

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

Import-side rank: #6 of 15

At a glance

−18.48%

Export CAGR

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

#5201

National Export Rank

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

+76.17%

Peak Growth Year

FY 2022-23 · strongest single-year move

1.93%

Contribution to Sub-Ch. 9406

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2760

Balance

+35.10

Exports

53.31 ₹ Cr

0.0023% share

— YoY

13.17% of Sub-Ch. 9406

Imports

18.21 ₹ Cr

0.0005% share

— YoY

9.63% of Sub-Ch. 9406

FY 2019-20 Exp. Rank #2559

Balance

+51.18

Exports

64.15 ₹ Cr

0.0029% share

+20.33% YoY

14.99% of Sub-Ch. 9406

Imports

12.97 ₹ Cr

0.0004% share

−28.78% YoY

6.67% of Sub-Ch. 9406

FY 2020-21 Exp. Rank #2884

Balance

+45.76

Exports

51.58 ₹ Cr

0.0024% share

−19.59% YoY

18.71% of Sub-Ch. 9406

Imports

5.82 ₹ Cr

0.0002% share

−55.13% YoY

3.77% of Sub-Ch. 9406

FY 2021-22 Exp. Rank #3411

Balance

+46.52

Exports

48.34 ₹ Cr

0.0015% share

−6.28% YoY

10.85% of Sub-Ch. 9406

Imports

1.82 ₹ Cr

0.0000% share

−68.73% YoY

1.11% of Sub-Ch. 9406

FY 2022-23 Exp. Rank #2761

Balance

+82.96

Exports

85.16 ₹ Cr

0.0024% share

+76.17% YoY

12.79% of Sub-Ch. 9406

Imports

2.20 ₹ Cr

0.0000% share

+20.88% YoY

0.50% of Sub-Ch. 9406

FY 2023-24 Exp. Rank #4118

Balance

+23.29

Exports

32.83 ₹ Cr

0.0009% share

−61.45% YoY

5.45% of Sub-Ch. 9406

Imports

9.54 ₹ Cr

0.0002% share

+333.64% YoY

2.96% of Sub-Ch. 9406

FY 2024-25 Exp. Rank #5201

Balance

+12.79

Exports

15.64 ₹ Cr

0.0004% share

−52.36% YoY

1.93% of Sub-Ch. 9406

Imports

2.85 ₹ Cr

0.0000% share

−70.13% YoY

0.47% of Sub-Ch. 9406

CAGR · 7-Year

Exports

−18.48% /yr

Imports

−26.59% /yr

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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 94061090 and GST compliance.

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.

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.