What are Prefabricated Structures? Prefabricated structures, or prefabs, are buildings made in a factory and assembled on-site. They can be fully or partially constructed in the factory, then transported for assembly. A key advantage of prefabs is their ability to be easily disassembled and relocated, making them popular for commercial uses like manufacturing facilities and warehouses. Eligibility for Input Tax Credit (ITC) in GST Input tax credit (ITC) under the CGST Act, 20