GST rates and HSN code for Chemical Earthing.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Miscellaneous <strong>chemical</strong> products | Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included- Mixtures Containing Halogenated Deriva | 38247300 | 18% | – | 01/07/2017 | – |
C Hemical Elements Doped For Use I N Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics | 3818 | 12% | – | 01/07/2017 | – | |
Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included Mixtures Containing Perhalogenated Deri | 38247990 | 18% | – | 01/07/2017 | – | |
Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included Prepared Additives For Cements, Mortars | 38244090 | 18% | – | 01/07/2017 | – | |
Residual Products Of The Chemical Or Allied Industries, Not Elsewhere Specified Or Included; Municipal Waste; Sewage Sludge; Other Wastes Specified In Note 6 To This Chapter Wastes Of Metal Pickling Liquors, Hydraulic Fluids, Brake Fluids And Anti-Freeze | 38255000 | 18% | – | 01/07/2017 | – | |
Chemical Elements Doped For Use In Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compounds Doped For Use In Electronics Chemical Elements Doped For Use In Electronics, In The Form Of Discs, Wafers Or Similar Forms; Chemical Compound | 38180010 | 12% | – | 01/07/2017 | – | |
Fertilizers | Mineral Or Chemical Fertilisers, Potassic Potassium Chloride | 31042000 | 18% | – | 01/07/2017 | – |
Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Other : Mineral | 31059010 | 5% | – | 01/07/2017 | – | |
Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg | 3105 | 18% | – | 01/07/2017 | – | |
Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate | 31026000 | 5% | – | 01/07/2017 | – | |
Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other | 31022990 | 5% | – | 01/07/2017 | – | |
Mineral Or Chemical Fertilisers Containing Two Or Three Of The Fertilising Elements Nitrogen, Phosphorus And Potassium; Other Fertilisers; Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg, Which Are Clearly Not To Be Used As Fertilizers | 3105 | 18% | – | 01/07/2017 | – | |
Plastics and articles thereof | Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms – Cellulose Acetates : Plasticised :Cellulose Acetobutyrate Moulding Powder | 39121230 | 18% | – | 01/07/2017 | – |
Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials – Of Cellulose Or Its Chemical Derivatives: Of Regenerated Cellulose: Other :Other | 39207199 | 18% | – | 01/07/2017 | – | |
Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms – Cellulose Acetates : Non – Plasticised:Other | 39121190 | 18% | – | 01/07/2017 | – | |
Natural Polymers (For Example, Alginic Acid) And Modified Natural Polymers (For Example, Hardened Proteins, Chemical Derivatives Of Natural Rubber), Not Elsewhere Specified Or Included, In Primary Forms – Other :Hardened Proteins (Such As Hardened Casein, | 39139020 | 18% | – | 01/07/2017 | – | |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Instruments And Apparatus For Physical Or Chemical Analysis (For Example, Polarimeters, Refractometers, Spectrometers, Gas Or Smoke Analysis Apparatus); Instruments And Apparatus For Measuring Or Checking Viscosity, Porosity, Expansion, Surface Tension Or | 90278090 | 18% | – | 01/07/2017 | – |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Sorted By Chemical Typeand Not Containing Lead, Cadmium Or Mercury | 85491300 | 18% | – | – | – |
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Radioactive Chemical Elements And Radioactive Isotopes (Including The Fissile Or Fertile Chemical Elements And Isotopes) And Their Compounds; Mixtures And Residues Containing These Products – Uranium Depleted In U235 And Its Compounds; Thorium And Its Com | 28443090 | 18% | – | 01/07/2017 | – |
Pulp of wood or of other fibrous cellulosic material; recovered | Pulps Of Fibres Derived From Recovered (Waste And Scrap) Paper Or Paperboard Or Of Other Fibrous Cellulosic Material – Other : Chemical | 47069200 | 12% | – | 01/07/2017 | – |
Chemical earthing has become an increasingly popular and effective method for creating low-resistance electrical grounding systems. Unlike traditional earthing methods that rely solely on a copper plate or pipe, chemical earthing incorporates specialized compounds to enhance conductivity and reduce earth resistance, particularly in challenging soil conditions. For businesses manufacturing, supplying, or installing chemical earthing solutions in India, navigating the correct HSN codes and GST rates is crucial for compliance and accurate financial operations.
The term “Chemical Earthing” generally refers to the earthing compound itself, which is a key component of a chemical earthing system. The earthing electrode (rod or pipe) is a separate item.
Based on the nature of chemical earthing compounds, which are specialized chemical preparations designed to improve soil conductivity, the most appropriate HSN codes typically fall under Chapter 38: Miscellaneous chemical products.
Specifically, the most commonly used HSN codes for chemical earthing compounds (also known as earth enhancement compounds or backfill compounds) are:
It’s vital to remember that the specific HSN code can depend on the precise chemical composition of the earthing compound. Manufacturers and suppliers should always verify the most accurate HSN code for their specific product composition to ensure correct classification.
The earthing electrodes (rods, pipes, plates) themselves, which are typically made of copper or galvanized iron, would fall under different HSN chapters, such as Chapter 74 for copper articles or Chapter 73 for iron or steel articles, depending on their material and form.
The prevailing GST rate for chemical earthing compounds, regardless of the specific HSN code under Chapter 38, is consistently 18%. This rate applies to most miscellaneous chemical products and preparations.
External rulings and industry practices confirm that compounds used as ‘Back Fill Compound’ or ‘Earth Enhancement Compound’, which are mixtures of bentonite powder, wood charcoal powder, graphite powder, and sodium sulphate, and function as surface tension reducing agents, are subject to an 18% GST.
This standard 18% rate simplifies the taxation for businesses dealing with these essential components of modern earthing systems.
The primary HSN code for chemical earthing compounds often falls under 38249900, 38244090, or 38029019, depending on the exact composition.
Chemical earthing compounds are typically subject to an 18% GST rate.
A chemical earthing compound is used to reduce earth resistance, improve conductivity, and provide a stable and long-lasting earthing solution, especially in areas with poor soil conditions.
Accurate HSN classification is crucial for correct GST invoicing, import/export declarations, and ensuring compliance with Indian tax laws, avoiding penalties or discrepancies.
The 18% GST rate for these chemical products became effective on July 1, 2017.
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