HSN Codes chevron_right Section 20 chevron_right Chapter 94 chevron_right Sub Chapter 9406

9406 HSN Code: Prefabricated buildings

HSN Sub Chapter 9406 represents Prefabricated buildings under GST classification. This code helps businesses identify Prefabricated buildings correctly for billing, taxation, and trade. With HSN Sub Chapter 9406, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Prefabricated buildings.

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New GST Rate for HSN Code 9406

GST Rate for Prefabricated buildings under HSN Code 9406. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
94 9406 Prefabricated buildings 5% 5%

Chapter: 94

Description: Prefabricated buildings

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 9406

Following Tariff HSN code falls under Prefabricated buildings:

Tariff HSN Description
Prefabricated buildings - green houses: green house-in ready to assemble sets
Prefabricated buildings - green houses: other
Prefabricated buildings - other : prefabricated housing material
Prefabricated buildings - other : prefabricated construction for cold storage
Prefabricated buildings - other : silos for storing ensilage
Prefabricated buildings - other : other
Prefabricated buildings : Green houses
Prefabricated buildings : For cold storage
Prefabricated buildings : Silos for storing ensilage
Prefabricated buildings : Other
Modular building units, of steel
Prefabricated buildings : Other : Green-houses
Prefabricated buildings : Other : For cold storage
Prefabricated buildings : Other : Silos for storing ensilage
Prefabricated buildings : Other : other

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

Prefabricated buildings - green houses: other

Prefabricated buildings - other : prefabricated housing material

Prefabricated buildings - other : prefabricated construction for cold storage

Prefabricated buildings - other : silos for storing ensilage

Prefabricated buildings - other : other

Prefabricated buildings : Green houses

Prefabricated buildings : For cold storage

Prefabricated buildings : Silos for storing ensilage

Prefabricated buildings : Other

Modular building units, of steel

Prefabricated buildings : Other : Green-houses

Prefabricated buildings : Other : For cold storage

Prefabricated buildings : Other : Silos for storing ensilage

Prefabricated buildings : Other : other

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Case Laws Related to Sub Chapter 9406

Order Number Description
Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)
Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Rameshwar Havelia (Doon Valley Logistics) (AAR (Authority For Advance Ruling), Uttarakhand)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Aludecor Lamination Private Limited, (AAR (Authority For Advance Ruling), Telangana)
Radiant Enterprises Private Limited & Other (Calcutta High Court, West Bengal)

Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)

Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)

Rameshwar Havelia (Doon Valley Logistics) (AAR (Authority For Advance Ruling), Uttarakhand)

Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)

Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Aludecor Lamination Private Limited, (AAR (Authority For Advance Ruling), Telangana)

Radiant Enterprises Private Limited & Other (Calcutta High Court, West Bengal)

FAQs for Sub Chapter 9406

What products are classified under HSN 9406

It includes Prefabricated buildings

Any import/export nuance for Prefabricated buildings?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Any special steps when selling Prefabricated buildings through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

What misclassification mistakes happen with Prefabricated buildings?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

Do spares or accessories of Prefabricated buildings follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Does MRP, weight or pack size change GST treatment for Prefabricated buildings?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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.

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