GST Rate on Prefab building
The GST rate on prefab building is 18%, under HSN code 9406 (prefabricated buildings). Here is the full breakdown, a worked example, and related rates in Construction.
GST rate breakdown for prefab building
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 9406
- Also covers: modular building, portable cabin
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on prefab building
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on prefab building
What is the GST rate on prefab building?
The GST rate on prefab building is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Prefab building falls under HSN code 9406.
What is the HSN code for prefab building?
Prefab building falls under HSN code 9406, which covers prefabricated buildings. Show this code on every GST tax invoice line for prefab building.