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<h1>Ion Exchangers from Polymers in Primary Forms Taxed at 18% IGST or 9% CGST and 9% SGST/UTGST.</h1> Ion exchangers based on polymers of headings 3901 to 3913 in primary forms are subject to a Goods and Services Tax (GST) rate under Schedule 3. The applicable Integrated Goods and Services Tax (IGST) is 18%, or alternatively, a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%.