GST State Code 32 — Kerala

How to Read a GSTIN Starting With 32

A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Kerala GSTIN carries:

Position	Value	Meaning
1–2	32	State code — Kerala. This is the part that identifies where the registration sits.
3–12	PAN	The 10-character PAN of the business or person registered.
13	1–9, A–Z	How many registrations that PAN holds in Kerala. Usually 1.
14	Z	Fixed. Always Z in a valid GSTIN.
15	check digit	A checksum over the first 14 characters. This is what catches a typo.

Two GSTINs beginning 32 therefore belong to two different businesses registered in Kerala — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.

Does a Supply From Kerala Attract CGST + SGST or IGST?

The state code is what decides this, and getting it wrong is one of the most common invoicing errors.

• Buyer also in Kerala (place of supply code 32) — the supply is intra-state. Charge CGST + SGST, split equally.
• Buyer in any other state or UT — the supply is inter-state. Charge IGST at the full rate instead.

Compare the first two digits of your GSTIN with the first two of the buyer's and the answer follows. Our GST calculator works out the split for you, and place of supply explains the cases where the buyer's address is not the deciding factor.

Codes Near 32

Codes are frequently misread by a digit. These are the ones either side:

Code	State / UT	Alpha
29	Karnataka	KA
30	Goa	GA
31	Lakshadweep	LD
33	Tamil Nadu	TN
34	Puducherry	PY
35	Andaman & Nicobar Islands	AN

All 38 GST State Codes

Code 32 is one of 38 state and union territory codes. The complete GST state code list has every one, searchable, with free Excel and PDF downloads you can paste straight into your own sheets.