Lekhae
HSN 9406: Buildings; prefabricated
HSN code 9406 covers: Buildings; prefabricated.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 9406 in the HSN/SAC column and 18 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 9406
This heading has 3 subheadings, including: Buildings; prefabricated, of wood, Buildings; modular building units, of steel, Buildings; prefabricated, not of wood. Use the HSN/SAC finder to pin down the exact code.
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