We systematically study 3d $N=2$ dualities for $U\left(N_c\right)$ gauge theories with different CS levels for the abelian and the non-abelian factors. We derive such dualities by a gauging/ungauging procedure on other known dualities and by adding an opportune CS contact term for the baryonic symmetry. This allows us to follow the various steps on the three sphere partition function, obtaining exact identities among the new dual phases proposed here. We apply the procedure to various cases, namely SQCD without and with adjoint, chiral dualities and some sporadic cases arising from the real mass flow of models with an $E_7\times U\left(1\right)$ enhancement of the global symmetry.