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        GST

        9406

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        GST on prefabricated buildings taxed under Schedule II following notification change to higher rate effective upon implementation. Prefabricated buildings are classified under Schedule II and are subject to the integrated tax rate prescribed by Notification No. 9/2025-Integrated Tax (Rate), effective from the notified date, thereby altering the GST treatment of goods under tariff heading 9406.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on prefabricated buildings taxed under Schedule II following notification change to higher rate effective upon implementation.

                                Prefabricated buildings are classified under Schedule II and are subject to the integrated tax rate prescribed by Notification No. 9/2025-Integrated Tax (Rate), effective from the notified date, thereby altering the GST treatment of goods under tariff heading 9406.


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