GoodsHSN 3914
Ion exchangers based on polymers of headings 3901 to 3913, in primary forms — GST rate 18%
18%GST
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 3914 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, ion exchangers based on polymers of headings 3901 to 3913, in primary forms classified under HSN 3914 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.