One of the major difference between the grounding and the earthing is that in grounding, the current carrying part is connected to the ground whereas in earthing the non-current carrying parts is connected to ground.
In grounding, the current carrying parts are directly connected to the ground. The grounding provides the return path for the leakage current and hence protect the power system equipment from damage.
The grounding has several advantages like it eliminates the surge voltage and also discharge the over voltage to the ground. The grounding provides the great safety to the equipment and improves the service reliability.
The ‘earthing’ means the connection of non-current carrying part of the equipment to the earth. When the fault occurs in the system, then the potential of the non-current part of the equipment raises, and when any human or stray animal touch the body of the equipment, then they may get shocked.
The earthing is achieved by connecting the parts of the installation to the earth by using the earth conductor or earth electrode in intimate contact with the soil placed with some distance below the ground level.
The earthing electrode should not be placed near the building whose installation system is earthed more than 1.5 m away.
The resistance of the earth wire should not be more than 1 ohm.
The wire use for electrode and circuit should be made up of the same material.
The electrodes should be placed in vertical position so that it can touch the layers of the earth.
The size of the conductor should not be less than 2.6 mm2 or half of the wire used for electrical wiring. Bare copper wire is used for earthing and grounding. Green 6 THHN (Thermoplastic high heat neutral coating wire) and gauged copper wire of different sizes like 2,4,6,8 etc. are also used for earthing and grounding.
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Source: https://circuitglobe.com/difference-between-grounding-and-earthing.html