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 purposes. 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

94

HSN Code

9406

HSN Description

Prefabricated buildings

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 9406

Following tariff HSN codes fall under Prefabricated buildings.

Tariff HSN

94060011

Description

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

Tariff HSN

94060019

Description

Prefabricated buildings - green houses: other

Tariff HSN

94060091

Description

Prefabricated buildings - other : prefabricated housing material

Tariff HSN

94060092

Description

Prefabricated buildings - other : prefabricated construction for cold storage

Tariff HSN

94060093

Description

Prefabricated buildings - other : silos for storing ensilage

Tariff HSN

94060099

Description

Prefabricated buildings - other : other

Tariff HSN

94061010

Description

Prefabricated buildings : Green houses

Tariff HSN

94061020

Description

Prefabricated buildings : For cold storage

Tariff HSN

94061030

Description

Prefabricated buildings : Silos for storing ensilage

Tariff HSN

94061090

Description

Prefabricated buildings : Other

Tariff HSN

94062000

Description

Modular building units, of steel

Tariff HSN

94069010

Description

Prefabricated buildings : Other : Green-houses

Tariff HSN

94069020

Description

Prefabricated buildings : Other : For cold storage

Tariff HSN

94069030

Description

Prefabricated buildings : Other : Silos for storing ensilage

Tariff HSN

94069090

Description

Prefabricated buildings : Other : other

India’s Trade Performance — HSN Sub-Chapter 9406 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

₹808 Cr

+34.09% vs FY 2023-24

0.0218% of India’s total exports

India’s Imports

FY 2024-25

₹605 Cr

+87.84% vs FY 2023-24

0.0099% of India’s total imports

Trade Balance

FY 2024-25

₹204 Cr

Trade Surplus

Surplus rank #325 of 1233 subchapters

% of Chapter 94

FY 2024-25

3.74%

Share of Chapter 94’s total exports in FY 2024-25

Import side: 4.16% of Chapter 94’s imports

Rank Within Chapter 94

FY 2024-25

#5 of 6

Position by export value among subchapters in Chapter 94

Import-side rank: #4 of 6

At a glance

12.22%

Export CAGR

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

#428

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+61.71%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.74%

Contribution to Ch. 94

Share of Chapter 94 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #462

Balance

+215.79

Exports

404.79 ₹ Cr

0.0176% share

— YoY

3.38% of Ch. 94

Imports

189.00 ₹ Cr

0.0053% share

— YoY

1.50% of Ch. 94

FY 2019-20 Exp. Rank #443

Balance

+233.56

Exports

428.05 ₹ Cr

0.0194% share

+5.75% YoY

3.25% of Ch. 94

Imports

194.49 ₹ Cr

0.0058% share

+2.90% YoY

1.71% of Ch. 94

FY 2020-21 Exp. Rank #544

Balance

+121.28

Exports

275.63 ₹ Cr

0.0128% share

−35.61% YoY

1.83% of Ch. 94

Imports

154.35 ₹ Cr

0.0053% share

−20.64% YoY

1.94% of Ch. 94

FY 2021-22 Exp. Rank #503

Balance

+282.31

Exports

445.72 ₹ Cr

0.0142% share

+61.71% YoY

2.08% of Ch. 94

Imports

163.41 ₹ Cr

0.0036% share

+5.87% YoY

1.63% of Ch. 94

FY 2022-23 Exp. Rank #444

Balance

+224.18

Exports

665.93 ₹ Cr

0.0184% share

+49.41% YoY

3.45% of Ch. 94

Imports

441.75 ₹ Cr

0.0077% share

+170.33% YoY

3.52% of Ch. 94

FY 2023-24 Exp. Rank #478

Balance

+280.86

Exports

602.85 ₹ Cr

0.0167% share

−9.47% YoY

3.01% of Ch. 94

Imports

321.99 ₹ Cr

0.0057% share

−27.11% YoY

2.44% of Ch. 94

FY 2024-25 Exp. Rank #428

Balance

+203.54

Exports

808.36 ₹ Cr

0.0218% share

+34.09% YoY

3.74% of Ch. 94

Imports

604.82 ₹ Cr

0.0099% share

+87.84% YoY

4.16% of Ch. 94

CAGR · 7-Year

Exports

12.22% /yr

Imports

21.39% /yr

Consistently Surplus
Chapter 94 total

reference, FY 2024-25

Export

₹21,633.64 Cr

Import

₹14,538.84 Cr

Trade Balance

+7,094.80

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9406 ranks #428 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9406 and GST compliance.

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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