--- title: "9406 HSN Code | HSN Code for Prefabricated buildings in India" description: "Know more about 9406 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9406 covering Prefabricated buildings." canonical: "https://busy.in/hsn/sub-chapter-9406/" --- # HSN Sub-chapter 9406: Prefabricated buildings Prefabricated buildings Part of [Chapter 94: Furniture & Mattresses, with Lamps & Fittings](https://busy.in/hsn/chapter-94/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 94060011 | [Prefabricated buildings – green houses: other](https://busy.in/hsn/hsn-94060011/) | | 94060019 | [Prefabricated Housing Material](https://busy.in/hsn/hsn-94060019/) | | 94060091 | [Prefabricated Cold Storage Construction](https://busy.in/hsn/hsn-94060091/) | | 94060092 | [Prefabricated buildings – other : prefabricated construction for cold storage](https://busy.in/hsn/hsn-94060092/) | | 94060093 | [Prefabricated buildings – other : other](https://busy.in/hsn/hsn-94060093/) | | 94060099 | [Plastic Tricycles/Scooters/Pedal Cars/Wheeled Toys](https://busy.in/hsn/hsn-94060099/) | | 94061010 | [Prefabricated Buildings \| Green Houses](https://busy.in/hsn/hsn-94061010/) | | 94061020 | [Prefabricated Buildings\| Cold Storage](https://busy.in/hsn/hsn-94061020/) | | 94061030 | [Prefabricated silos for ensilage](https://busy.in/hsn/hsn-94061030/) | | 94061090 | [Prefabricated Buildings \| Other](https://busy.in/hsn/hsn-94061090/) | | 94062000 | [Modular Building Units, Of Steel](https://busy.in/hsn/hsn-94062000/) | | 94069010 | [Prefabricated buildings : Other : Green-houses](https://busy.in/hsn/hsn-94069010/) | | 94069020 | [Cold storage buildings](https://busy.in/hsn/hsn-94069020/) | | 94069030 | [Prefabricated buildings: Silos](https://busy.in/hsn/hsn-94069030/) | | 94069090 | [Prefabricated Buildings \| Other](https://busy.in/hsn/hsn-94069090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 9406 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹808 Cr (+34.09% YoY) — 0.0218% of India's total exports - Imports: ₹605 Cr (+87.84% YoY) — 0.0099% of India's total imports - Trade balance: ₹204 Cr (Surplus); surplus rank #325 of 1233 sub-chapters - Share of Chapter 94: 3.74% of its exports; import side 4.16% - Rank within Chapter 94: #5 of 6 by export value; import-side #4 ### Key metrics - Export CAGR: 12.22% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #428 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +61.71% in FY 2021-22 - Contribution to Ch. 94: 3.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9406 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 Ch. 94 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 94 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 404.79 | 0.0176% | — | 3.38% | 189.00 | 0.0053% | — | 1.50% | +215.79 | #462 | | FY 2019-20 | 428.05 | 0.0194% | +5.75% | 3.25% | 194.49 | 0.0058% | +2.90% | 1.71% | +233.56 | #443 | | FY 2020-21 | 275.63 | 0.0128% | −35.61% | 1.83% | 154.35 | 0.0053% | −20.64% | 1.94% | +121.28 | #544 | | FY 2021-22 | 445.72 | 0.0142% | +61.71% | 2.08% | 163.41 | 0.0036% | +5.87% | 1.63% | +282.31 | #503 | | FY 2022-23 | 665.93 | 0.0184% | +49.41% | 3.45% | 441.75 | 0.0077% | +170.33% | 3.52% | +224.18 | #444 | | FY 2023-24 | 602.85 | 0.0167% | −9.47% | 3.01% | 321.99 | 0.0057% | −27.11% | 2.44% | +280.86 | #478 | | FY 2024-25 | 808.36 | 0.0218% | +34.09% | 3.74% | 604.82 | 0.0099% | +87.84% | 4.16% | +203.54 | #428 | - CAGR (7-year): exports 12.22%/yr, imports 21.39%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9406 export-import analysis ### Consistent export growth: 12.22% CAGR over 7 years India's exports under HSN Sub-Chapter 9406 have grown at a compound annual rate of 12.22% over 7 fiscal years, rising from ₹404.79 Crore in FY 2018-19 to ₹808.36 Crore in FY 2024-25. ### HSN Sub-Chapter 9406 ranked #428 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9406 ranks #428 out of 1233 sub-chapters by total export value. Within Chapter 94, it ranks #5 of 6. By trade surplus, it ranks #325 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9406 exports The strongest single-year export movement for HSN Sub-Chapter 9406 was recorded in FY 2021-22, when exports surged by 61.71% over the prior year. ### India maintains a trade surplus of ₹203.54 Crore in HSN Sub-Chapter 9406 goods In FY 2024-25, India's exports of ₹808.36 Cr exceeded imports of ₹604.82 Cr, resulting in a trade surplus of ₹203.54 Crore — ranking #325 of 1233 by surplus magnitude. ### Import growth of 21.39% CAGR signals rising demand for Prefabricated buildings India's imports under HSN Sub-Chapter 9406 have grown at 21.39% CAGR, reaching ₹604.82 Crore in FY 2024-25. ### HSN Sub-Chapter 9406 contributes 3.74% of Chapter 94 exports — ranked #5 Among the 6 sub-chapters under Chapter 94, HSN Sub-Chapter 9406 ranks #5 by export value — accounting for 3.74% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.16% share (rank #4). ## Related Sub-Chapters in Chapter 94 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 9403: Other furniture](https://busy.in/hsn/sub-chapter-9403/) | ₹10,127 Cr | | #2 | [HSN Sub-Chapter 9404: Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | ₹5,279 Cr | | #3 | [HSN Sub-Chapter 9405: Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) | ₹2,654 Cr | | #4 | [HSN Sub-Chapter 9401: Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | ₹2,579 Cr | | #5 | HSN Sub-Chapter 9406: Prefabricated buildings (this hsn sub-chapter) | ₹808 Cr | | #6 | [HSN Sub-Chapter 9402: Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | ₹187 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 9401 | [Vehicle Seats & Parts](https://busy.in/hsn/sub-chapter-9401/) | | 9402 | [Medical Furniture](https://busy.in/hsn/sub-chapter-9402/) | | 9403 | [Other furniture](https://busy.in/hsn/sub-chapter-9403/) | | 9404 | [Mattress Supports, Bedding, Cushions](https://busy.in/hsn/sub-chapter-9404/) | | 9405 | [Lighting Fittings](https://busy.in/hsn/sub-chapter-9405/) |