---
title: "HSN Code for Polymerization Ion-Exchanger | HSN 39140020 GST Rate"
description: "Find HSN and GST Rates for 39140020 related to Polymerization Ion-Exchanger with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39140020/"
---

# HSN Code 39140020: Polymerization 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 polymerisation or co-polymerisation type | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39140020 ?

It includes Polymerization Ion-Exchanger

### Does packaging or labelling change the GST for Polymerization 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.

### Do e‑way bill and e‑invoice apply for Polymerization 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.

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

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

### Any common misclassification issue with Polymerization 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.

### How much GST applies to Polymerization Ion-Exchanger?

Under HSN 39140020, Polymerization Ion-Exchanger attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39140020 (FY 2024-25)

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

- Exports: ₹742 Cr (+10.94% YoY) — 0.0202% of India's total exports
- Imports: ₹80 Cr (−4.01% YoY) — 0.0013% of India's total imports
- Trade balance: ₹662 Cr (Surplus); surplus rank #486 of 12657 HSN codes
- Share of Sub-Chapter 3914: 97.29% of its exports; import side 13.77%
- Rank within Sub-Chapter 3914: #1 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: 7.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #694 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +21.39% in FY 2022-23
- Contribution to Sub-Ch. 3914: 97.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39140020

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 | 473.76 | 0.0207% | — | 98.95% | 60.77 | 0.0017% | — | 31.91% | +412.99 | #680 |
| FY 2019-20 | 476.44 | 0.0216% | +0.57% | 98.48% | 81.76 | 0.0024% | +34.54% | 31.21% | +394.68 | #673 |
| FY 2020-21 | 479.17 | 0.0223% | +0.57% | 98.09% | 73.84 | 0.0025% | −9.69% | 17.64% | +405.33 | #707 |
| FY 2021-22 | 564.92 | 0.0180% | +17.90% | 98.98% | 57.61 | 0.0013% | −21.98% | 13.12% | +507.31 | #773 |
| FY 2022-23 | 685.78 | 0.0189% | +21.39% | 97.29% | 88.11 | 0.0015% | +52.94% | 18.36% | +597.67 | #706 |
| FY 2023-24 | 668.73 | 0.0185% | −2.49% | 97.30% | 83.00 | 0.0015% | −5.80% | 18.70% | +585.73 | #736 |
| FY 2024-25 | 741.87 | 0.0202% | +10.94% | 97.29% | 79.67 | 0.0013% | −4.01% | 13.77% | +662.20 | #694 |

- CAGR (7-year): exports 7.76%/yr, imports 4.62%/yr (consistently Surplus)

## Key trade insights: HSN Code 39140020 export-import analysis

### Consistent export growth: 7.76% CAGR over 7 years

India's exports under HSN Code 39140020 have grown at a compound annual rate of 7.76% over 7 fiscal years, rising from ₹473.76 Crore in FY 2018-19 to ₹741.87 Crore in FY 2024-25.

### HSN Code 39140020 ranked #694 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39140020 ranks #694 out of 12657 HSN codes by total export value. Within Sub-Chapter 3914, it ranks #1 of 3. By trade surplus, it ranks #486 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39140020 exports

The strongest single-year export movement for HSN Code 39140020 was recorded in FY 2022-23, when exports surged by 21.39% over the prior year.

### India maintains a trade surplus of ₹662.20 Crore in HSN Code 39140020 goods

In FY 2024-25, India's exports of ₹741.87 Cr exceeded imports of ₹79.67 Cr, resulting in a trade surplus of ₹662.20 Crore — ranking #486 of 12657 by surplus magnitude.

### Import growth of 4.62% CAGR signals stable import dependency for Polymerization Ion-Exchanger

India's imports under HSN Code 39140020 have grown at 4.62% CAGR, reaching ₹79.67 Crore in FY 2024-25.

### HSN Code 39140020 contributes 97.29% of Sub-Chapter 3914 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 3914, HSN Code 39140020 ranks #1 by export value — accounting for 97.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.77% share (rank #2).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-39140010/) | < ₹1 Crore |