Earthing HSN Codes & GST Rates - the full list
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Earthing HSN Code & GST Rate in India
Carbon-based earthing backfill compound is generally classified under HSN Code 28030090 at 18 GST. Bentonite-based earthing compound sits under HSN Code 25081090 at 5 GST. An earthing system is rarely one item, though — a single purchase order usually carries a compound, an electrode, a rod, a strip and a handful of accessories, and those five things fall in four different chapters of the tariff. The full list below is the classification Baron Minerals applies on its own GST invoices.
Most HSN pages online are generated from import/export shipment data, so they list every code any exporter has ever typed against a similar description. This page is written from the other side of the invoice: we manufacture earthing material at Gummidipoondi (Chennai) and Ahmedabad and bill it under these codes.
EARTHING HSN CODE & GST RATE LIST
These are the codes Baron uses on despatch documents for the items we manufacture and supply.
| Earthing item | HSN code | Typical GST rate | Why this chapter |
|---|---|---|---|
| Earthing backfill compound / earth enhancement compound (carbon-based) | 28030090 | 18% | Carbon-based chemical preparation |
| Bentonite-based earthing compound | 25081090 | 5% | Clay, not a chemical preparation |
| Chemical / maintenance-free earthing electrode | 85359090 | 18% | Apparatus for earthing above 1,000 V |
| Copper bonded earthing rod (copper-plated steel core) | 72169920 | 18% | Article of iron or steel |
| GI earthing strip / earthing plate | 72085190 | 18% | Flat-rolled iron / non-alloy steel |
| Earthing accessories — clamps, couplers, terminals | 85389000 | 18% | Parts for apparatus of headings 8535–8537 |
OTHER EARTHING ITEMS — WHICH HEADING TO LOOK IN
Baron does not manufacture the items below, so we give the four-digit heading rather than an eight-digit code. The heading is the part that rarely changes; the last four digits depend on the exact product and should be confirmed with your supplier or your CA.
| Item | Heading to look under | Note |
|---|---|---|
| Copper earthing strip / copper flat | 7409 (copper plates, sheets, strip) | Copper, so chapter 74 rather than 72 |
| Earthing / grounding cable with copper conductor | 8544 (insulated wire and cable) | Classified as cable, not as earthing apparatus |
| Earth pit inspection chamber cover — polymer or FRP | 3925 (builders’ ware of plastics) | Material decides the chapter |
| Earth pit inspection chamber cover — cast iron | 7325 (other cast articles of iron or steel) | Same product, different material, different chapter |
| Lightning arrester / surge protection device | 8535 (apparatus above 1,000 V) | Sits beside the earthing electrode heading |
| Exothermic welding powder and moulds | 3810 (soldering / welding preparations) | The mould itself is usually classified separately |
WHY THE SAME EARTHING JOB HAS FOUR DIFFERENT HSN CODES
HSN classification follows what a thing is made of and what it does, not what it is used for. That is the single idea that explains every apparent contradiction in earthing HSN listings:
- ✓ A compound is a chemical. Carbon-based compound is a chemical preparation (chapter 28); bentonite compound is processed clay (chapter 25) — which is why the GST rate differs between two products that do the same job.
- ✓ A rod is steel. A copper bonded rod is a steel core with a copper plating, so it is an article of iron or steel (chapter 72), not electrical apparatus.
- ✓ An electrode is apparatus. A chemical earthing electrode is a manufactured assembly whose function is earthing, so it falls under heading 8535.
- ✓ A cover is whatever it is moulded from — plastic covers and cast-iron covers of the same size sit in different chapters.
One consequence worth knowing at PO stage: because a copper bonded rod is classified as steel rather than as earthing apparatus, some suppliers bill it under 85359090 instead of 72169920. Both are defensible readings for a bonded product, but your GST input credit record will be cleaner if the rate and code on the invoice match the description — so ask the supplier to state the HSN in the quotation, not just on the invoice.
GST RATES ON EARTHING MATERIAL
Almost every item in an earthing bill of materials attracts 18% GST. The notable exception is bentonite-based compound at 5%, because it is classified as clay. A quotation that prices a bentonite compound against a carbon-based compound is therefore not comparing like with like — the landed cost gap is wider than the ex-works gap once GST is added.
HSN classification depends on the actual composition of the product supplied, and GST rates are set by CBIC notification and are subject to change. This page reflects the classification Baron Minerals applies as a manufacturer; it is not tax advice. Confirm the rate applicable on your invoice date with your tax adviser. Last reviewed 16 September 2026.
HSN ON BARON INVOICES
Baron Minerals Pvt. Ltd. is a GST-registered manufacturer with plants at B11/W, SIPCOT Industrial Complex, Gummidipoondi, Tiruvallur 601201, Tamil Nadu and Kubadthal, Ahmedabad, Gujarat. Every despatch carries a GST invoice showing the applicable HSN code against each line item. If you need the HSN and GST rate confirmed before raising a purchase order — which most procurement teams do — send us the specification and we will state it in the quotation.
FREQUENTLY ASKED QUESTIONS
What is the HSN code for earthing compound?
Carbon-based earthing backfill compound is generally classified under HSN 28030090 at 18% GST. Bentonite-based earthing compound is a clay product and generally falls under HSN 25081090 at 5% GST. The correct code follows the composition of the compound supplied, not its trade name.
What is the GST rate on earthing backfill compound?
18% for carbon-based compound under 28030090; 5% for bentonite-based compound under 25081090.
What is the HSN code for a chemical earthing electrode?
Generally 85359090 at 18% GST — apparatus for earthing or short-circuiting in circuits above 1,000 volts. See Baron’s maintenance-free chemical earthing electrode.
What is the HSN code for a copper bonded earthing rod?
Generally 72169920 at 18% GST, because the rod is a steel core with an electroplated copper layer and is therefore an article of iron or steel. See Baron’s UL467 copper bonded rods.
What is the HSN code for GI earthing strip?
Generally 72085190 at 18% GST, as a flat-rolled product of iron or non-alloy steel.
What is the HSN code for earthing clamps and terminals?
Earthing accessories are generally billed under 85389000 at 18% GST — parts for the apparatus of headings 8535 to 8537.
Why do different websites show different HSN codes for the same item?
Most online HSN listings are compiled from import and export shipment data, so they reproduce every code any exporter has ever used against a similar description. Classification depends on the material and function of the specific product, which is why a compound, an electrode and a rod that all serve the same earthing system sit in three different chapters.
Does Baron show the HSN code on its GST invoice?
Yes — every Baron despatch carries a GST invoice with the applicable HSN against each line. Ask us to confirm the HSN in your quotation before you raise the PO.
Earthing backfill compounds · Chemical earthing electrode · Copper bonded rods · Earthing FAQs · Request a quote — call +91 94440 87244.