---
title: "3914 HSN Code | HSN Code for Complex fluorine salts in India"
description: "Know more about 3914 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3914 covering Complex fluorine salts."
canonical: "https://busy.in/hsn/sub-chapter-3914/"
---

# HSN Sub-chapter 3914: Complex fluorine salts

Ion–exchangers based on polymers of headings 3901 to 3913, in primary forms

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39140010 | [Condensation Ion-Exchanger](https://busy.in/hsn/hsn-39140010/) |
| 39140020 | [Polymerization Ion-Exchanger](https://busy.in/hsn/hsn-39140020/) |
| 39140090 | [Other Polymer-Based Ion-Exchangers (Primary Forms)](https://busy.in/hsn/hsn-39140090/) |

## Frequently asked questions

### What products are classified under HSN 3914

It includes Complex fluorine salts

### Can I claim ITC on inputs and services used for 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.

### Any import/export nuance for Complex fluorine salts?

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.

### What should my invoice and records include for Complex fluorine salts?

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.

### Does packaging or branding change how GST applies to Complex fluorine salts?

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.

### Do spares or accessories of Complex fluorine salts follow the same HSN?

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.

## India's trade performance: HSN Sub-Chapter 3914 (FY 2024-25)

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

- Exports: ₹763 Cr (+10.95% YoY) — 0.0206% of India's total exports
- Imports: ₹579 Cr (+30.34% YoY) — 0.0095% of India's total imports
- Trade balance: ₹184 Cr (Surplus); surplus rank #339 of 1233 sub-chapters
- Share of Chapter 39: 1.11% of its exports; import side 0.31%
- Rank within Chapter 39: #16 of 26 by export value; import-side #25

### Key metrics

- Export CAGR: 8.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #436 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +23.49% in FY 2022-23
- Contribution to Ch. 39: 1.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3914

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 478.81 | 0.0209% | — | 0.85% | 190.42 | 0.0053% | — | 0.18% | +288.39 | #427 |
| FY 2019-20 | 483.81 | 0.0219% | +1.04% | 0.99% | 261.94 | 0.0078% | +37.56% | 0.26% | +221.87 | #419 |
| FY 2020-21 | 488.52 | 0.0227% | +0.97% | 0.96% | 418.48 | 0.0144% | +59.76% | 0.43% | +70.04 | #430 |
| FY 2021-22 | 570.76 | 0.0182% | +16.83% | 0.85% | 439.22 | 0.0096% | +4.96% | 0.29% | +131.54 | #449 |
| FY 2022-23 | 704.85 | 0.0195% | +23.49% | 1.15% | 479.88 | 0.0083% | +9.26% | 0.26% | +224.97 | #431 |
| FY 2023-24 | 687.28 | 0.0190% | −2.49% | 1.12% | 443.88 | 0.0079% | −7.50% | 0.25% | +243.40 | #451 |
| FY 2024-25 | 762.53 | 0.0206% | +10.95% | 1.11% | 578.57 | 0.0095% | +30.34% | 0.31% | +183.96 | #436 |

- CAGR (7-year): exports 8.06%/yr, imports 20.35%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3914 export-import analysis

### Consistent export growth: 8.06% CAGR over 7 years

India's exports under HSN Sub-Chapter 3914 have grown at a compound annual rate of 8.06% over 7 fiscal years, rising from ₹478.81 Crore in FY 2018-19 to ₹762.53 Crore in FY 2024-25.

### HSN Sub-Chapter 3914 ranked #436 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3914 ranks #436 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #16 of 26. By trade surplus, it ranks #339 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3914 exports

The strongest single-year export movement for HSN Sub-Chapter 3914 was recorded in FY 2022-23, when exports surged by 23.49% over the prior year.

### India maintains a trade surplus of ₹183.96 Crore in HSN Sub-Chapter 3914 goods

In FY 2024-25, India's exports of ₹762.53 Cr exceeded imports of ₹578.57 Cr, resulting in a trade surplus of ₹183.96 Crore — ranking #339 of 1233 by surplus magnitude.

### Import growth of 20.35% CAGR signals rising demand for Complex fluorine salts

India's imports under HSN Sub-Chapter 3914 have grown at 20.35% CAGR, reaching ₹578.57 Crore in FY 2024-25.

### HSN Sub-Chapter 3914 contributes 1.11% of Chapter 39 exports — ranked #16

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3914 ranks #16 by export value — accounting for 1.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #25).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | [HSN Sub-Chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |
| #16 | HSN Sub-Chapter 3914: Complex fluorine salts (this hsn sub-chapter) | ₹763 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3917 | [Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |