Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 3914 specifically identifies ion exchangers based on polymers of headings 3901 to 3913, in primary forms for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 3914 on all Tax Invoices for ion exchangers based on polymers of headings 3901 to 3913, in primary forms
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 3914

"Classifying ion exchangers based on polymers of headings 3901 to 3913, in primary forms correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Plastics category. AasanKhata automatically monitors these shifts for you."