GST invoice format for Kerala (state code 32)
Kerala has a distinctive client mix: a strong local services economy in Kochi and Thiruvananthapuram, and a large diaspora in the Gulf, the UK and North America. A Kerala freelancer is therefore likely to be billing both domestic clients and foreign ones, and the two cases need completely different invoices.
Kerala's GST state code is 32. For a domestic client in another state, such as Tamil Nadu, you charge IGST. For a client abroad paying in foreign exchange, the supply is usually an export of services and can be invoiced without GST under a Letter of Undertaking. This page shows the domestic invoice, with notes on switching to an export invoice.
Kerala tax split at a glance
For a ₹50,000.00 service at 18% GST, here is what appears on the invoice depending on where the client is.
Client in Kerala (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Tamil Nadu (state code 33)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: Kochi, Thiruvananthapuram, Kozhikode, Thrissur. Every GSTIN registered in Kerala starts with 32.
Example invoice from Kerala
Backwater Visuals invoices Marina Bay Resorts Pvt Ltd in Tamil Nadu. The tax is IGST and the total is ₹1,23,900.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Resort photography – 2-day shoot, 120 edited images | 998382 | 1 | 70,000.00 | 70,000.00 | 18% | 82,600.00 |
| 2 | Drone aerial video, 3 minutes edited | 999613 | 1 | 35,000.00 | 35,000.00 | 18% | 41,300.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 1,05,000.00 | 18,900.00 |
Notes: Kerala to Tamil Nadu: inter-state supply, IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Kerala
- Gulf and NRI clients. Services to clients outside India, paid in convertible foreign exchange, are generally exports and zero-rated under LUT. The recipient needs to be outside India and the place of supply must also be outside India.
- Individuals abroad. Billing an individual NRI who has an Indian address or a presence in India needs a closer look. The place of supply rules can treat the supply as a domestic one.
- Tourism and hospitality. Kerala's tourism businesses are frequent clients for photographers, designers and marketers. Hotels may be registered in several places, so check which GSTIN the contract uses.
- Always state the state code. Printing the Kerala code 32 next to your state name on the invoice helps clients in neighbouring Tamil Nadu and Karnataka check, at a glance, that IGST is the right tax.
Fields every Kerala GST invoice needs
Every tax invoice from a Kerala seller must carry your name, address and GSTIN (starting 32), a unique invoice number and date, the client's name and address, the place of supply, HSN or SAC code, taxable value, tax rate and amount, and the total. The full list is in our guide to mandatory GST invoice fields.
Kerala GST invoice FAQs
What is Kerala's GST state code?
Kerala is state code 32. GSTINs registered in the state begin with 32.
I'm in Kochi and the client is in Dubai. Do I charge GST?
Usually not. If the client is outside India, the service is supplied outside India and you receive payment in convertible foreign exchange, it is an export of services and can be zero-rated under LUT. You need a GST registration to use the LUT route.
My client is in Chennai. Which tax?
IGST. Chennai is in Tamil Nadu, which is a different state from Kerala, so the supply is inter-state.