[rocar]

Are R32 and R33 GTR gearbox the same?
If not what's the difference?

 

[Tony G]

I think the boxes are the same but the transfer case is different, but can be swapped. Also depending on whether its pull or push type clutches the lever/linkage may need swapping. Worth a searchon here as it's been mentioned before.
Tony

 

[lightspeed]

Later spec internals in the R33 with better synchros - plenty of info on here if you search.