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HSN Code - 94060091 : Other (Prefabricated housing material)

Policy: Free
HSN CODE Description Policy
9406PREFABRICATED BUILDINGS
940600Other
94060091Prefabricated housing materialFree

Harmonised System of Nomenclature (HSN Codes) 94060091 are used for the Prefabricated housing material products under Goods and Service Tax classification.

India was originally using 6 digit HSN codes to classify commodities but later two more digits were added to make the codes more precise, resulting in an 8 digit classification.

Understanding HSN Code 94060091

First two digits (94) represent the chapter number which is Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

Next two digits (06) represent the heading number which is PREFABRICATED BUILDINGS

Next two digits (00) represent the product code which is Other

Last two digits (91) are for final or deeper classification which is Prefabricated housing material

All 8 digits of HSN code is mandatory for export & imports for tax invoice of GST.

FAQs on HSN Code 94060091

What is HSN Code 94060091 used for?

HSN Code 94060091 is used to classify goods under GST for invoicing, taxation, import, and export. Businesses use this code to correctly identify products while filing GST returns and trade documents.

Is HSN Code 94060091 mandatory for GST invoices?

Yes. HSN codes are mandatory on GST invoices for most businesses, especially for B2B transactions, exports, and imports. The level of digits required depends on turnover and transaction type.

What is the GST rate for HSN Code 94060091?

The GST rate for HSN Code 94060091 depends on the product specification and the latest GST notifications. Businesses should verify the applicable rate from CBIC notifications or consult a tax professional before invoicing.

What is the import or export policy for HSN Code 94060091?

As per current trade policy, HSN Code 94060091 falls under "Free" category. Import or export may be subject to specific conditions or approvals.

What is the difference between HSN Code and SAC Code?

HSN codes are used for goods or products, while SAC codes are used for services. Businesses dealing in both goods and services must use the correct code type for GST compliance.