--- title: "5004 HSN Code | HSN Code for Ion-exchangers in India" description: "Know more about 5004 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 5004 covering Ion-exchangers." canonical: "https://busy.in/hsn/sub-chapter-5004/" --- # HSN Sub-chapter 5004: Ion-exchangers Silk yarn (other than yarn spun from silk waste) not put up for retail sale Part of [Chapter 50: Silk](https://busy.in/hsn/chapter-50/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 50040010 | [100% Mulberry Dupion Silk Yarn](https://busy.in/hsn/hsn-50040010/) | | 50040090 | [Other Silk Yarn (Non-Retail)](https://busy.in/hsn/hsn-50040090/) | ## Frequently asked questions ### What products are classified under HSN 5004 It includes Ion-exchangers ### Can reverse charge ever apply to transactions involving Ion-exchangers? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Ion-exchangers are forward charge. Check the current notifications for any special cases before deciding. ### Can I claim ITC on inputs and services used for Ion-exchangers? If your outward supply of Ion-exchangers 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. ### Does MRP, weight or pack size change GST treatment for Ion-exchangers? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What are the e‑way bill and e‑invoice points while moving Ion-exchangers? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### What misclassification mistakes happen with Ion-exchangers? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### What should my invoice and records include for Ion-exchangers? 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. ## India's trade performance: HSN Sub-Chapter 5004 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (+25.02% YoY) — 0.0004% of India's total exports - Imports: ₹128 Cr (+16.91% YoY) — 0.0021% of India's total imports - Trade balance: −₹113 Cr (Deficit); surplus rank #731 of 1233 sub-chapters - Share of Chapter 50: 1.10% of its exports; import side 8.56% - Rank within Chapter 50: #5 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 27.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1023 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +197.69% in FY 2020-21 - Contribution to Ch. 50: 1.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 5004 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. 50 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 50 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.50 | 0.0002% | — | 0.59% | 83.82 | 0.0023% | — | 5.91% | −80.32 | #1075 | | FY 2019-20 | 1.30 | 0.0001% | −62.86% | 0.22% | 63.73 | 0.0019% | −23.97% | 4.28% | −62.43 | #1115 | | FY 2020-21 | 3.87 | 0.0002% | +197.69% | 0.66% | 43.43 | 0.0015% | −31.85% | 5.92% | −39.56 | #1065 | | FY 2021-22 | 11.52 | 0.0004% | +197.67% | 1.33% | 52.94 | 0.0012% | +21.90% | 4.79% | −41.42 | #1010 | | FY 2022-23 | 10.83 | 0.0003% | −5.99% | 1.33% | 132.40 | 0.0023% | +150.09% | 6.09% | −121.57 | #1029 | | FY 2023-24 | 12.07 | 0.0003% | +11.45% | 1.17% | 109.55 | 0.0020% | −17.26% | 6.35% | −97.48 | #1031 | | FY 2024-25 | 15.09 | 0.0004% | +25.02% | 1.10% | 128.08 | 0.0021% | +16.91% | 8.56% | −112.99 | #1023 | - CAGR (7-year): exports 27.58%/yr, imports 7.32%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 5004 export-import analysis ### Consistent export growth: 27.58% CAGR over 7 years India's exports under HSN Sub-Chapter 5004 have grown at a compound annual rate of 27.58% over 7 fiscal years, rising from ₹3.50 Crore in FY 2018-19 to ₹15.09 Crore in FY 2024-25. ### HSN Sub-Chapter 5004 ranked #1023 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 5004 ranks #1023 out of 1233 sub-chapters by total export value. Within Chapter 50, it ranks #5 of 7. By trade surplus, it ranks #731 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 5004 exports The strongest single-year export movement for HSN Sub-Chapter 5004 was recorded in FY 2020-21, when exports surged by 197.69% over the prior year. ### India records a trade deficit of ₹112.99 Crore in HSN Sub-Chapter 5004 goods In FY 2024-25, India's imports of ₹128.08 Cr exceeded exports of ₹15.09 Cr, resulting in a trade deficit of ₹112.99 Crore — ranking #731 of 1233 by surplus magnitude. ### Import growth of 7.32% CAGR signals stable import dependency for Ion-exchangers India's imports under HSN Sub-Chapter 5004 have grown at 7.32% CAGR, reaching ₹128.08 Crore in FY 2024-25. ### HSN Sub-Chapter 5004 contributes 1.10% of Chapter 50 exports — ranked #5 Among the 7 sub-chapters under Chapter 50, HSN Sub-Chapter 5004 ranks #5 by export value — accounting for 1.10% of the chapter's total exports in FY 2024-25. On the import side, it holds 8.56% share (rank #3). ## Related Sub-Chapters in Chapter 50 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 5007: Woven fabrics of silk or silk waste](https://busy.in/hsn/sub-chapter-5007/) | ₹1,043 Cr | | #2 | [HSN Sub-Chapter 5003: Silk waste products](https://busy.in/hsn/sub-chapter-5003/) | ₹265 Cr | | #3 | [HSN Sub-Chapter 5002: Raw silk](https://busy.in/hsn/sub-chapter-5002/) | ₹25 Cr | | #4 | [HSN Sub-Chapter 5005: Silk waste yarn](https://busy.in/hsn/sub-chapter-5005/) | ₹20 Cr | | #5 | HSN Sub-Chapter 5004: Ion-exchangers (this hsn sub-chapter) | ₹15 Cr | | #6 | [HSN Sub-Chapter 5006: Metal working machines](https://busy.in/hsn/sub-chapter-5006/) | ₹7 Cr | | — | [HSN Sub-Chapter 5001: Silk-worm cocoons](https://busy.in/hsn/sub-chapter-5001/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 5001 | [Silk-worm cocoons](https://busy.in/hsn/sub-chapter-5001/) | | 5002 | [Raw silk](https://busy.in/hsn/sub-chapter-5002/) | | 5003 | [Silk waste products](https://busy.in/hsn/sub-chapter-5003/) | | 5005 | [Silk waste yarn](https://busy.in/hsn/sub-chapter-5005/) | | 5006 | [Metal working machines](https://busy.in/hsn/sub-chapter-5006/) | | 5007 | [Woven fabrics of silk or silk waste](https://busy.in/hsn/sub-chapter-5007/) |