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Free Tools/HSN Code Finder/Chapter 94/HSN 9406
HSN 94064-Digit Heading

HSN 9406: Prefabricated buildings – GST Rate

HSN 9406 covers prefabricated buildings. GST on HSN 9406 is 18% (rates effective 22 September 2025). This heading has 15 tariff items, for example 9406 00 11, 9406 00 19 and 9406 00 91.

Chapter 94: Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishing, luminaires and lighting fittings, not elsewhere specified or included, illuminated signs, illuminated name-plates and the like, prefabricated building

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9406

18%CGST 9% + SGST 9% / IGST 18%

Prefabricated buildings

Reference: Schedule II, S. No. 615 (Spec: 9406)
Other entries in this chapter (1)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service

Reference: Schedule I, S. No. 437 (Spec: 84, 85 or 94)

Sub-Headings & Tariff Items Under 9406

Showing 19 sub-classification codes with complete hierarchy descriptions.

9406006-Digit Sub-heading

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings

940600118-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Green houses: Green house-in ready to assemble sets

940600198-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Green houses: Other

940600918-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Other : Prefabricated housing material

940600928-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Other : Prefabricated construction for cold storage

940600938-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Other : Silos for storing ensilage

940600998-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Prefabricated buildings > PREFABRICATED BUILDINGS - Other : Other

9406106-Digit Sub-heading

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Of Wood:

940610108-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Of Wood: > Green-houses

940610208-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Of Wood: > For cold storage

940610308-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Of Wood: > Silos for storing ensilage

940610908-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Of Wood: > Other

9406206-Digit Sub-heading

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Modular Building Units, Of Steel

940620008-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Modular Building Units, Of Steel > Modular Building Units, Of Steel

9406906-Digit Sub-heading

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Other:

940690108-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Other: > Green-houses

940690208-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Other: > For cold storage

940690308-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Other: > Silos for storing ensilage

940690908-Digit Tariff Item

Chain: Furniture, Bedding, Mattresses, Mattress Supports, Cushions And Similar Stuffed Furnishing, Luminaires And Lighting Fittings, Not Elsewhere Specified Or Included, Illuminated Signs, Illuminated Name-Plates And The Like, Prefabricated Building > Prefabricated Buildings > Other: > Other

Other Headings in Chapter 94

HSN 9401
Seats (Other Than Those Of Heading 9402), Whether Or Not Convertible Into Beds, And Parts Thereof
HSN 9402
Medical, Surgical, Dental Or Veterinary Furniture (For Example, Operating Tables, Examination Tables, Hospital Beds With Mechanical Fittings, Dentists Chairs), Barbers Chairs And Similar Chairs, Having Rotating As Well As Both Reclining And Elevating Movements, Parts Of The Foregoing Articles
HSN 9403
Other Furniture And Parts Thereof
HSN 9404
Mattress Supports; Articles Of Bedding And Similar Furnishing (For Example, Mattresses, Quilts, Eiderdowns, Cushions, Pouffes And Pillows) Fitted With Springs Or Stuffed Or Internally Fitted With Any Material Or Of Cellular Rubber Or Plastics, Whether Or Not Covered
HSN 9405
Luminaires And Lighting Fittings Including Searchlights And Spotlights And Parts Thereof, Not Elsewhere Specified Or Included; Illuminated Signs, Illuminated Name-Plates And The Like, Having A Permanently Fixed Light Source, And Parts Thereof Not Elsewhere Specified Or Included
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