---
title: "HSN Code for Condensation Ion-Exchanger | HSN 39140010 GST Rate"
description: "Find HSN and GST Rates for 39140010 related to Condensation Ion-Exchanger with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39140010/"
---

# HSN Code 39140010: Condensation Ion-Exchanger

- [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/)
- [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/)
- [Sub-chapter 3914: Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of the condensation, polycondensation or polyaddition type | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39140010 ?

It includes Condensation Ion-Exchanger

### Does packaging or labelling change the GST for Condensation Ion-Exchanger?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Condensation Ion-Exchanger is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Condensation Ion-Exchanger; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Condensation Ion-Exchanger?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Condensation Ion-Exchanger?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Condensation Ion-Exchanger?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 39140010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (+20.00% YoY) — 0.0000% of India's total exports
- Imports: ₹12 Cr (−5.38% YoY) — 0.0002% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9189 of 12657 HSN codes
- Share of Sub-Chapter 3914: 0.01% of its exports; import side 2.07%
- Rank within Sub-Chapter 3914: #3 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: -4.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,212.50% in FY 2019-20
- Contribution to Sub-Ch. 3914: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39140010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3914 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3914 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.02% | 6.99 | 0.0002% | — | 3.67% | −6.91 | #9301 |
| FY 2019-20 | 1.05 | 0.0000% | +1,212.50% | 0.22% | 13.27 | 0.0004% | +89.84% | 5.07% | −12.22 | #7571 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −81.90% | 0.04% | 21.72 | 0.0007% | +63.68% | 5.19% | −21.53 | #8900 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +326.32% | 0.14% | 13.85 | 0.0003% | −36.23% | 3.15% | −13.04 | #8170 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −25.93% | 0.09% | 3.91 | 0.0001% | −71.77% | 0.81% | −3.31 | #8541 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −91.67% | 0.01% | 12.65 | 0.0002% | +223.53% | 2.85% | −12.60 | #10057 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +20.00% | 0.01% | 11.97 | 0.0002% | −5.38% | 2.07% | −11.91 | #9965 |

- CAGR (7-year): exports -4.68%/yr, imports 9.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 39140010 export-import analysis

### Export decline: -4.68% CAGR over 7 years

India's exports under HSN Code 39140010 have declined at a compound annual rate of -4.68% over 7 fiscal years, falling from ₹0.08 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25.

### HSN Code 39140010 ranked #9965 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39140010 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 3914, it ranks #3 of 3. By trade surplus, it ranks #9189 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 39140010 exports

The strongest single-year export movement for HSN Code 39140010 was recorded in FY 2019-20, when exports surged by 1,212.50% over the prior year.

### India records a trade deficit of ₹11.91 Crore in HSN Code 39140010 goods

In FY 2024-25, India's imports of ₹11.97 Cr exceeded exports of ₹0.06 Cr, resulting in a trade deficit of ₹11.91 Crore — ranking #9189 of 12657 by surplus magnitude.

### Import growth of 9.38% CAGR signals stable import dependency for Condensation Ion-Exchanger

India's imports under HSN Code 39140010 have grown at 9.38% CAGR, reaching ₹11.97 Crore in FY 2024-25.

### HSN Code 39140010 contributes 0.01% of Sub-Chapter 3914 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 3914, HSN Code 39140010 ranks #3 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.07% share (rank #3).

## Related HSN Codes in Sub-Chapter 3914

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 39140020: Polymerization Ion-Exchanger](https://busy.in/hsn/hsn-39140020/) | ₹742 Cr |
| #2 | [HSN Code 39140090: Other Polymer-Based Ion-Exchangers (Primary Forms)](https://busy.in/hsn/hsn-39140090/) | ₹21 Cr |
| #3 | HSN Code 39140010: Condensation Ion-Exchanger (this hsn code) | < ₹1 Crore |