Q3Codes under 9406
| Code | Description | GST rate |
|---|---|---|
| 9406 00 | Prefabricated buildings | 18% |
| 9406 00 11 | Prefabricated buildings - green houses: green house-in ready to assemble sets | 18% |
| 9406 00 19 | Prefabricated buildings - green houses: other | 18% |
| 9406 00 91 | Prefabricated buildings - other: prefabricated housing material | 18% |
| 9406 00 92 | Prefabricated buildings - other: prefabricated construction for cold storage | 18% |
| 9406 00 93 | Prefabricated buildings - other: silos for storing ensilage | 18% |
| 9406 00 99 | Prefabricated buildings - other: other | 18% |
| 9406 10 | Wood — prefabricated buildings | 18% |
| 9406 10 10 | Green-houses | 18% |
| 9406 10 20 | For cold storage — prefabricated buildings | 18% |
| 9406 10 30 | Silos for storing ensilage | 18% |
| 9406 20 | Modular building units, of steel | 18% |
| 9406 90 | Prefabricated buildings › Other | 18% |
| 9406 90 10 | Green-houses | 18% |
| 9406 90 20 | For cold storage — prefabricated buildings | 18% |
| 9406 90 30 | Silos for storing ensilage | 18% |
← Chapter 94: Furniture, mattresses, lamps & prefab buildings
Related HSN codes
Frequently Asked Questions
What is the HSN code for prefabricated buildings?
The HSN code for prefabricated buildings is 9406, under Chapter 94 (Furniture, mattresses, lamps & prefab buildings).
What is the GST rate on prefabricated buildings?
Prefabricated buildings is taxed at 18% GST under HSN code 9406.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.