What products are classified under HSN 3914
It includes Complex fluorine salts
HSN Sub Chapter 3914 represents Complex fluorine salts under GST classification. This code helps businesses identify Complex fluorine salts correctly for billing, taxation, and trade. With HSN Sub Chapter 3914, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Complex fluorine salts.
GST Rate for Complex fluorine salts under HSN Code 3914. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 39 | 3914 | Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms | 18% | 18% |
Chapter: 39
Description: Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms
Following Tariff HSN code falls under Complex fluorine salts:
| Tariff HSN | Description |
|---|---|
| Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of the condensation, polycondensation or polyaddition type | |
| Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of polymerisation or co-polymerisation type | |
| Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Other |
Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of the condensation, polycondensation or polyaddition type
Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Ion-exchangers of polymerisation or co-polymerisation type
Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms: Other
It includes Complex fluorine salts
If your outward supply of Complex fluorine salts is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Complex fluorine salts is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.