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28
GST State Code 28: Andhra Pradesh (old)
28 is a legacy code (no longer used for new GSTINs). Here is what it means and which code to use today.
- GST state code
- 28
- State / UT
- Andhra Pradesh (old)
- Type
- Legacy code (no longer used for new GSTINs)
- Local (intra-State) supply
- Not applicable (special or legacy code)
- Supply to another state
- Depends on current registration
Use 37 (Andhra Pradesh) for current GST registrations.
How 28 appears in a GSTIN
- Digits 1–2 (28): the state code.
- Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
- Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
- Character 14: "Z" by default.
- Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.
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Good to know about code 28
Code 28 was undivided Andhra Pradesh's code in the older state-code (TIN) series. After Telangana was carved out in 2014, the residual Andhra Pradesh was given code 37, which is the code used on Andhra Pradesh GSTINs. Treat 28 as a legacy reference, not a current GST registration prefix.
Frequently Asked Questions
Which state has GST state code 28?
28 stands for Andhra Pradesh (old). Code 28 was undivided Andhra Pradesh's code in the older state-code (TIN) series. After Telangana was carved out in 2014, the residual Andhra Pradesh was given code 37, which is the code used on Andhra Pradesh GSTINs. Treat 28 as a legacy reference, not a current GST registration prefix.
What is the GST state code of Andhra Pradesh (old)?
Andhra Pradesh (old) used code 28. For current registrations in that area, use 37 (Andhra Pradesh).
Does a GSTIN starting with 28 mean the business is in Andhra Pradesh (old)?
It means the registration belongs to Andhra Pradesh (old). A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Andhra Pradesh (old)?
Code 28 is not used for ordinary state-level registrations, so the CGST + SGST split does not apply in the usual way. Check the supplier's current registration and the place of supply.
Which GST applies on a sale from Andhra Pradesh (old) to another state?
Supplies from Andhra Pradesh (old) (28) to a place of supply in another state or UT are inter-State and carry IGST. For example, a sale to a buyer in Telangana (36) is charged IGST at the full rate.
Is Andhra Pradesh (old) a state or a Union Territory under GST?
For GST, Andhra Pradesh (old) is classified as: Legacy code (no longer used for new GSTINs).
Can one business have more than one GSTIN starting with 28?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 28 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 28 ever changed?
Code 28 was undivided Andhra Pradesh's code in the older state-code (TIN) series. After Telangana was carved out in 2014, the residual Andhra Pradesh was given code 37, which is the code used on Andhra Pradesh GSTINs. Treat 28 as a legacy reference, not a current GST registration prefix.