The Thiruvananthapuram Zone of CGST and Customs is responsible for the administration and enforcement of indirect tax laws across Kerala and the Union Territory of Lakshadweep. The Zone comprises three CGST Commissionerates located at Thiruvananthapuram, Kochi, and Kozhikode, overseeing Goods and Services Tax compliance, audit, and revenue collection. On the Customs side, the Zone includes the Custom House, Cochin, which handles import/export clearances and trade facilitation, and the Commissionerate of Customs (Preventive), Cochin, which focuses on anti-smuggling operations, coastal security, and preventive enforcement across the region.