Andhra Pradesh (Old) — GST State Code 28

State · every Andhra Pradesh (Old) GSTIN begins with 28

Code 28 has been retired. New registrations use Andhra Pradesh (code 37).

Reading a Andhra Pradesh (Old) GSTIN

28AAAAA0000A1Z5

The first two digits (28) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Andhra Pradesh (Old) — seller and place of supply both under code 28 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Andhra Pradesh (Old) to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Andhra Pradesh (Old)

GST state code 28 belonged to undivided Andhra Pradesh. After bifurcation, Telangana took code 36 and residual Andhra Pradesh moved to code 37 — so 28 survives only on legacy documents. New GSTINs are issued against 36 or 37, never 28.

Frequently asked questions

28. Every GSTIN registered in Andhra Pradesh (Old) starts with these two digits — for example 28AAAAA0000A1Z5.

If your registration and the place of supply are both in Andhra Pradesh (Old), split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.

A state — intra-state supplies split into CGST + SGST as usual.

Related tools & guides

Billing customers in Andhra Pradesh (Old)?

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