Kerala — GST State Code 32

State · every Kerala GSTIN begins with 32

Reading a Kerala GSTIN

32AAAAA0000A1Z5

The first two digits (32) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Kerala — seller and place of supply both under code 32 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Kerala to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Kerala

Kerala uses GST state code 32. Spices, rubber, marine exports, ayurveda products, and a consumption economy amplified by remittances shape its GST profile; the state pioneered lottery-linked GST enforcement and e-way bill vigilance.

Frequently asked questions

32. Every GSTIN registered in Kerala starts with these two digits — for example 32AAAAA0000A1Z5.

If your registration and the place of supply are both in Kerala, split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A state — intra-state supplies split into CGST + SGST as usual.

Related tools & guides

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