---
title: "HSN Code for Other Polymer-Based Ion-Exchangers (Primary Forms) | HSN 39140090 GST Rate"
description: "Find HSN and GST Rates for 39140090 related to Other Polymer-Based Ion-Exchangers (Primary Forms) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39140090/"
---

# HSN Code 39140090: Other Polymer-Based Ion-Exchangers (Primary Forms)

- [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: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39140090 ?

It includes Other Polymer-Based Ion-Exchangers (Primary Forms)

### How much GST applies to Other Polymer-Based Ion-Exchangers (Primary Forms)?

Under HSN 39140090, Other Polymer-Based Ion-Exchangers (Primary Forms) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other Polymer-Based Ion-Exchangers (Primary Forms)?

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.

### Any common misclassification issue with Other Polymer-Based Ion-Exchangers (Primary Forms)?

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

### How should mixed supplies be billed when Other Polymer-Based Ion-Exchangers (Primary Forms) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Polymer-Based Ion-Exchangers (Primary Forms); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Other Polymer-Based Ion-Exchangers (Primary Forms)?

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

## India's trade performance: HSN Code 39140090 (FY 2024-25)

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

- Exports: ₹21 Cr (+11.35% YoY) — 0.0006% of India's total exports
- Imports: ₹487 Cr (+39.83% YoY) — 0.0080% of India's total imports
- Trade balance: −₹466 Cr (Deficit); surplus rank #11852 of 12657 HSN codes
- Share of Sub-Chapter 3914: 2.70% of its exports; import side 84.16%
- Rank within Sub-Chapter 3914: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 26.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4830 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +267.20% in FY 2022-23
- Contribution to Sub-Ch. 3914: 2.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39140090

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 | 4.97 | 0.0002% | — | 1.04% | 122.65 | 0.0034% | — | 64.41% | −117.68 | #5863 |
| FY 2019-20 | 6.31 | 0.0003% | +26.96% | 1.30% | 166.92 | 0.0050% | +36.09% | 63.72% | −160.61 | #5576 |
| FY 2020-21 | 9.15 | 0.0004% | +45.01% | 1.87% | 322.92 | 0.0111% | +93.46% | 77.17% | −313.77 | #5195 |
| FY 2021-22 | 5.03 | 0.0002% | −45.03% | 0.88% | 367.76 | 0.0080% | +13.89% | 83.73% | −362.73 | #6340 |
| FY 2022-23 | 18.47 | 0.0005% | +267.20% | 2.62% | 387.86 | 0.0067% | +5.47% | 80.82% | −369.39 | #4771 |
| FY 2023-24 | 18.50 | 0.0005% | +0.16% | 2.69% | 348.24 | 0.0062% | −10.22% | 78.45% | −329.74 | #4879 |
| FY 2024-25 | 20.60 | 0.0006% | +11.35% | 2.70% | 486.94 | 0.0080% | +39.83% | 84.16% | −466.34 | #4830 |

- CAGR (7-year): exports 26.74%/yr, imports 25.84%/yr (consistently Deficit)

## Key trade insights: HSN Code 39140090 export-import analysis

### Consistent export growth: 26.74% CAGR over 7 years

India's exports under HSN Code 39140090 have grown at a compound annual rate of 26.74% over 7 fiscal years, rising from ₹4.97 Crore in FY 2018-19 to ₹20.60 Crore in FY 2024-25.

### HSN Code 39140090 ranked #4830 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39140090 ranks #4830 out of 12657 HSN codes by total export value. Within Sub-Chapter 3914, it ranks #2 of 3. By trade surplus, it ranks #11852 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39140090 exports

The strongest single-year export movement for HSN Code 39140090 was recorded in FY 2022-23, when exports surged by 267.20% over the prior year.

### India records a trade deficit of ₹466.34 Crore in HSN Code 39140090 goods

In FY 2024-25, India's imports of ₹486.94 Cr exceeded exports of ₹20.60 Cr, resulting in a trade deficit of ₹466.34 Crore — ranking #11852 of 12657 by surplus magnitude.

### Import growth of 25.84% CAGR signals rising demand for Other Polymer-Based Ion-Exchangers (Primary Forms)

India's imports under HSN Code 39140090 have grown at 25.84% CAGR, reaching ₹486.94 Crore in FY 2024-25.

### HSN Code 39140090 contributes 2.70% of Sub-Chapter 3914 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 3914, HSN Code 39140090 ranks #2 by export value — accounting for 2.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 84.16% share (rank #1).

## 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) (this hsn code) | ₹21 Cr |
| #3 | [HSN Code 39140010: Condensation Ion-Exchanger](https://busy.in/hsn/hsn-39140010/) | < ₹1 Crore |