The minimum height for G1227 as shown in the Gitzo catalogues is 34 cm. Whilst the legs can open flat, the centre column will stick up and that will be the lowest height you can get. One alternative is to buy the short centre column option.
Not the best tripod for really low macro shots. The alternative would be to get the Explorer series G2228 or G2220 (11.5 cm) or the higher end G1325 (11 cm).