HSN Code 94060092 -- – Prefabricated buildings – other : prefabricated construction for cold storage (GST Rate 18%)

HSN Code 94060092

Prefabricated buildings - other : prefabricated construction for cold storage

HSN94060092

Prefabricated buildings - other : prefabricated construction for cold storage

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 9406
Subheading: 940600
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Prefabricated buildings - other : prefabricated construction for cold storage. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 94060092?
HSN Code 94060092 is the official Harmonized System of Nomenclature code for Prefabricated buildings - other : prefabricated construction for cold storage, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 94060092?
HSN Code 94060092 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 94060092 belong to?
HSN Code 94060092 falls under Chapter 94 -- Furniture; bedding; lamps of the GST tariff.
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