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GST state codes

GST state code 32: Kerala

Kerala's GST state code is 32. Coir from Alappuzha, spices from Kochi and cashew from Kollam are billed from GSTINs that start with 32.

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In short

Kerala has GST state code 32, so every GSTIN registered there begins with 32. A local sale carries CGST and SGST; a sale to Tamil Nadu carries IGST. SimpleERP reads 32 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 32 at a glance

FieldValue
State code32
GSTIN prefix32 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesTamil Nadu (33), Karnataka (29), Puducherry (34)
Sample GSTIN (fictional)32AAACL1234A1ZI
Kerala at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Kerala: professional tax (state tax department). Verified .

What the code 32 means on a GSTIN

A GSTIN has 15 characters. Take the sample 32AAACL1234A1ZI, a made-up number with a valid check character. 32 is the state code for Kerala. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Kerala. Z is the same on almost every GSTIN, while I is a check character worked out from the first 14, so a single wrong digit in 32AAACL1234A1ZI fails the check.

Kerala holds a GST border inside it: Mahe, a small town near Thalassery, belongs to Puducherry and has code 34. A Kannur supplier delivering to a shop in Mahe makes an inter-state supply and bills IGST, even though the shop is a few minutes away.

Intra-state or inter-state: which tax applies when the supplier is in Kerala?

When an Alappuzha coir unit sells mats to a retailer in Thrissur, supplier and place of supply are both in Kerala, so the invoice carries CGST and SGST. When the unit ships mats to a wholesaler in Coimbatore, the place of supply moves to Tamil Nadu and the whole tax becomes IGST; the same holds when the unit supplies a resort in Kavaratti, because Lakshadweep has its own code, 31.

SalePlace of supplyTax at 18%Tax on ₹1,90,000
An Alappuzha coir unit sells mats to a retailer in ThrissurKerala (32)CGST 9% + SGST 9%₹17,100 + ₹17,100
The unit ships mats to a wholesaler in CoimbatoreTamil Nadu (33)IGST 18%₹34,200
The unit supplies a resort in KavarattiLakshadweep (31)IGST 18%₹34,200
Assumes an 18% rate on a taxable value of ₹1,90,000 for Kerala; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Kerala?

Yes. Kerala levies professional tax on salaries, as notified; check the current slabs with the Kerala tax department before you deduct it, since this page lists no Kerala slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Kerala amount once.

How SimpleERP reads the state from a GSTIN

You never type 32 or Kerala on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 32AAACL1234A1ZI and SimpleERP shows Kerala (32) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Tamil Nadu buyer fills Tamil Nadu (33); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Kerala branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Kerala branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Kerala?

Kerala uses GST state code 32. Every GSTIN registered in Kerala, from Thiruvananthapuram to Kasaragod, starts with 32. Mahe, though surrounded by Kerala, is part of Puducherry and uses 34.

Is code 32 used for SGST or UTGST?

SGST. Kerala is a state, so a sale within Kerala carries CGST and SGST at half the rate each. Lakshadweep, served from Kochi, is a union territory that charges UTGST on its own local sales; a Kochi sale to it carries IGST.

Which code do I use for a customer in Kerala?

The code at the start of the buyer's GSTIN: 32 for Kerala, 33 for Coimbatore, 34 for a buyer in Mahe. For a buyer without a GSTIN, use the state where the goods are delivered.

Does SimpleERP need me to pick Kerala by hand?

No. SimpleERP fills the state from the customer's GSTIN, so a Mahe buyer shows as Puducherry (34) and your Kannur invoice carries IGST. A Thrissur buyer's 32 keeps CGST and SGST. Only a buyer with no GSTIN needs the state chosen once.

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