Underground structures are subjected to both seismic and static loading. The research states that the response of a rectangular structure is in the form of racking. However, circular structures like tunnels behave in the form of ovaling. The practical approach adopted for the design of the underground metro stations ignores soil structure interaction, assuming the design to be more critical for the racking forces without soil–structure interaction. However, the study implies that structures with more stiffness than the surrounding soil will experience more deformation without soil–structure interaction, whereas structure with less stiffness than the soil will experience less deformation compared to the actual forces applied due to the absence of soil–structure interaction. Research is done for the underground box structure, experiencing the raking forces in two different media of soil and rock with and without soil–structure interaction. The analysis shows that the racking forces will increase in the case of rock medium with soil–structure interaction. However, the forces will reduce by approx. 20% in less stiff soil using soil–structure interaction.