---
title: "HSN Code for Cold storage buildings | HSN 94069020 GST Rate"
description: "Find HSN and GST Rates for 94069020 related to Cold storage buildings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-94069020/"
---

# HSN Code 94069020: Cold storage buildings

- [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 : For cold storage | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 94069020 ?

It includes Playing Cards

### Does packaging or labelling change the GST for Cold storage buildings?

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.

### Can we claim ITC on inputs used to trade Cold storage buildings?

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 Cold storage buildings is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cold storage buildings; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Cold storage buildings?

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.

### Any common misclassification issue with Cold storage buildings?

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 94069020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹12 Cr (+8.07% YoY) — 0.0003% of India's total exports
- Imports: ₹26 Cr (−9.77% YoY) — 0.0004% of India's total imports
- Trade balance: −₹15 Cr (Deficit); surplus rank #9329 of 12657 HSN codes
- Share of Sub-Chapter 9406: 1.46% of its exports; import side 4.35%
- Rank within Sub-Chapter 9406: #5 of 15 by export value; import-side #4

### Key metrics

- Export CAGR: 30.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5599 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +171.99% in FY 2021-22
- Contribution to Sub-Ch. 9406: 1.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 94069020

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 | 2.39 | 0.0001% | — | 0.59% | 16.72 | 0.0005% | — | 8.85% | −14.33 | #6751 |
| FY 2019-20 | 4.74 | 0.0002% | +98.33% | 1.11% | 7.80 | 0.0002% | −53.35% | 4.01% | −3.06 | #5925 |
| FY 2020-21 | 6.14 | 0.0003% | +29.54% | 2.23% | 16.25 | 0.0006% | +108.33% | 10.53% | −10.11 | #5676 |
| FY 2021-22 | 16.70 | 0.0005% | +171.99% | 3.75% | 20.98 | 0.0005% | +29.11% | 12.84% | −4.28 | #4830 |
| FY 2022-23 | 21.99 | 0.0006% | +31.68% | 3.30% | 13.40 | 0.0002% | −36.13% | 3.03% | +8.59 | #4562 |
| FY 2023-24 | 10.90 | 0.0003% | −50.43% | 1.81% | 29.16 | 0.0005% | +117.61% | 9.06% | −18.26 | #5628 |
| FY 2024-25 | 11.78 | 0.0003% | +8.07% | 1.46% | 26.31 | 0.0004% | −9.77% | 4.35% | −14.53 | #5599 |

- CAGR (7-year): exports 30.45%/yr, imports 7.85%/yr (consistently Deficit)

## Key trade insights: HSN Code 94069020 export-import analysis

### Consistent export growth: 30.45% CAGR over 7 years

India's exports under HSN Code 94069020 have grown at a compound annual rate of 30.45% over 7 fiscal years, rising from ₹2.39 Crore in FY 2018-19 to ₹11.78 Crore in FY 2024-25.

### HSN Code 94069020 ranked #5599 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 94069020 ranks #5599 out of 12657 HSN codes by total export value. Within Sub-Chapter 9406, it ranks #5 of 15. By trade surplus, it ranks #9329 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 94069020 exports

The strongest single-year export movement for HSN Code 94069020 was recorded in FY 2021-22, when exports surged by 171.99% over the prior year.

### India records a trade deficit of ₹14.53 Crore in HSN Code 94069020 goods

In FY 2024-25, India's imports of ₹26.31 Cr exceeded exports of ₹11.78 Cr, resulting in a trade deficit of ₹14.53 Crore — ranking #9329 of 12657 by surplus magnitude.

### Import growth of 7.85% CAGR signals stable import dependency for Cold storage buildings

India's imports under HSN Code 94069020 have grown at 7.85% CAGR, reaching ₹26.31 Crore in FY 2024-25.

### HSN Code 94069020 contributes 1.46% of Sub-Chapter 9406 exports — ranked #5

Among the 15 HSN codes under Sub-Chapter 9406, HSN Code 94069020 ranks #5 by export value — accounting for 1.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.35% share (rank #4).

## 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 (this hsn code) | ₹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/) | — |