GST State Code 28 — Andhra Pradesh (legacy)
Every GSTIN that begins with 28 is registered in Andhra Pradesh (legacy).
| GST state code | 28 |
| State | Andhra Pradesh (legacy) |
| ISO alpha code | AP |
| Type | State |
| GSTIN begins with | 28… |
Code 28 is legacy. It belonged to undivided Andhra Pradesh. After the 2014 bifurcation, Telangana took 36 and the residual Andhra Pradesh moved to 37. A GSTIN beginning 28 predates that change; new Andhra Pradesh registrations use 37.
Check a full GST number from Andhra Pradesh (legacy) — name, status and address.
Verify a GSTINHow to Read a GSTIN Starting With 28
A GSTIN is 15 characters, and the state code is only the first two. Here is what each part of a Andhra Pradesh (legacy) GSTIN carries:
| Position | Value | Meaning |
|---|---|---|
| 1–2 | 28 | State code — Andhra Pradesh (legacy). This is the part that identifies where the registration sits. |
| 3–12 | PAN | The 10-character PAN of the business or person registered. |
| 13 | 1–9, A–Z | How many registrations that PAN holds in Andhra Pradesh (legacy). Usually 1. |
| 14 | Z | Fixed. Always Z in a valid GSTIN. |
| 15 | check digit | A checksum over the first 14 characters. This is what catches a typo. |
Two GSTINs beginning 28 therefore belong to two different businesses registered in Andhra Pradesh (legacy) — the state code alone never identifies a company. To find out who a number belongs to, look up the GSTIN.
Does a Supply From Andhra Pradesh (legacy) Attract CGST + SGST or IGST?
The state code is what decides this, and getting it wrong is one of the most common invoicing errors.
- Buyer also in Andhra Pradesh (legacy) (place of supply code 28) — the supply is intra-state. Charge CGST + SGST, split equally.
- Buyer in any other state or UT — the supply is inter-state. Charge IGST at the full rate instead.
Compare the first two digits of your GSTIN with the first two of the buyer's and the answer follows. Our GST calculator works out the split for you, and place of supply explains the cases where the buyer's address is not the deciding factor.
Codes Near 28
Codes are frequently misread by a digit. These are the ones either side:
| Code | State / UT | Alpha |
|---|---|---|
| 25 | Daman & Diu (legacy) | DD |
| 26 | Dadra & Nagar Haveli and Daman & Diu | DH |
| 27 | Maharashtra | MH |
| 29 | Karnataka | KA |
| 30 | Goa | GA |
| 31 | Lakshadweep | LD |
All 38 GST State Codes
Code 28 is one of 38 state and union territory codes. The complete GST state code list has every one, searchable, with free Excel and PDF downloads you can paste straight into your own sheets.
Need the Whole List?
All 38 codes with ISO alpha codes, as a free Excel file and PDF.
Get the full listFrequently Asked Questions
Which state is GST state code 28?
GST state code 28 is Andhra Pradesh (legacy). Every GSTIN whose first two digits are 28 belongs to a taxpayer registered in Andhra Pradesh (legacy). Its ISO 3166-2:IN alpha code is AP.
What does a GSTIN starting with 28 mean?
The first two digits of a GSTIN are the state code, so a GSTIN starting 28 means the taxpayer holds that registration in Andhra Pradesh (legacy). The next ten characters are the PAN, the thirteenth is the registration count for that PAN in the state, the fourteenth is always Z, and the fifteenth is a check digit.
Is a supply from Andhra Pradesh (legacy) charged CGST and SGST or IGST?
If the place of supply is also in Andhra Pradesh (legacy) — that is, the buyer's state code is also 28 — the supply is intra-state and attracts CGST plus SGST. If the buyer is in any other state or union territory, it is inter-state and attracts IGST instead.