HSN code 94060099 is the 8-digit tariff item for prefabricated buildings: other, under heading 9406 and sub-heading 940600 (Chapter 94). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 94060099 at a glance
| Tariff item (8 digits) | 94060099 |
|---|---|
| Heading (4 digits) | 9406: Prefabricated buildings |
| Sub-heading (6 digits) | 940600: Prefabricated buildings |
| Chapter | 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| Description | Prefabricated buildings: other |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 615 (HSN 9406) covers "Prefabricated buildings" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9406 | Prefabricated buildings | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 615 |
Worked example: a ₹1,000 sale under HSN 94060099
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9406) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (940600) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (94060099), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 940600
- HSN 94060011: Green house-in ready to assemble sets (prefabricated buildings, green houses) (18%)
- HSN 94060019: Green houses: other (prefabricated buildings) (18%)
- HSN 94060091: Prefabricated housing material (prefabricated buildings) (18%)
- HSN 94060092: Prefabricated construction for cold storage (18%)
- HSN 94060093: Silos for storing ensilage (prefabricated buildings) (18%)
See every rate entry for the heading on the HSN 9406 page, or all Chapter 94 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).