Earthing HSN Code

Understanding “Earthing” HSN Codes for GST

For businesses in India dealing with “earthing” components and systems, understanding the correct HSN (Harmonized System of Nomenclature) code is absolutely critical for accurate GST compliance and smooth trade operations. “Earthing” refers to the process of connecting electrical equipment to the earth to safely discharge electrical current, protecting against shocks and damage. This broad term encompasses various materials and apparatus, each with its own HSN classification.

Earthing HSN Codes and GST Rates

The HSN classification for “earthing” is not a single code, as it involves a range of products, from conductors and electrodes to connection components and even protective apparatus. The primary classification depends on the specific item’s function and material.

Based on the provided data and common industry practices for earthing materials, here are the key HSN codes and GST rates:

• For Electrical Apparatus for Connections (e.g., Clamps, Connectors for Earthing):
  • 85366990: “Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes), For A Voltage Not Exceeding 1,000 Volts… Other: Other.” This broad category often includes specific connectors, clamps, and terminals used in earthing systems.
  • This HSN code generally attracts an 18% GST rate, effective from November 15, 2017.
• For Insulated Electrical Conductors (Earthing Wires/Cables):
  • While not explicitly in your provided data, related searches indicate that insulated earthing wires or cables would fall under 85444999 (“Electric Conductors, For A Voltage <= 1.000 V, Insulated, Not Fitted With Connectors, N.E.S. : Other : Other”).
  • These insulated earthing wires/cables typically attract an 18% GST rate.
• For Bare Copper Bars, Rods, or Strips (Used for Earthing):
  • Again, not directly in your snippet, but external searches indicate that bare copper materials commonly used for earthing strips or rods could fall under codes like 74071030 (“Bars, Rods And Profiles, Of Refined Copper, N.E.S. : Copper Bars (Excluding Hollow Bars)”) or 74091900 (“Other Plates, Sheets Etc Of Refined Copper”) for copper earthing strips.
  • These items typically attract an 18% GST rate.
• For Earthing Electrodes (often made of carbon or other materials):
  • External data indicates that earthing electrodes can fall under 85459090 (“Carbon electrodes, carbon brushes… and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes… Others”).
  • Earthing electrodes under this HSN generally attract an 18% GST rate.
• For Parts of Electrical Apparatus (e.g., Earth Pit Covers, certain components):
  • 85389000: “Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537.” This can include parts of earthing systems like earth pit covers, specific mounting brackets, or certain conductive components that are clearly identifiable as parts of the electrical apparatus described in HSN 8535, 8536, or 8537.
  • These parts generally attract an 18% GST rate.

It is vital to specify the exact component when determining the HSN code for “earthing,” as the blanket term “earthing” itself doesn’t have a single HSN.