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GST STATE CODE · STATE

GST state code 28: Andhra Pradesh

GST state code 28 was Andhra Pradesh. It is an old code: the state was reorganised, and Andhra Pradesh uses code 37 now. A GSTIN that starts with 28 dates from before the change. The first two digits of every GSTIN are the state code, followed by the PAN, an entity number, the letter Z and a check character.

A GSTIN that starts with 28

A made-up example, to show where the state code sits: 28AAAPL1234C1ZC. It is not a real registration.

CHARACTERSIN THE EXAMPLEWHAT IT IS
1 and 228State code: Andhra Pradesh
3 to 12AAAPL1234CThe holder's PAN
131Entity number: which registration this is under the same PAN in the state
14ZAlways the letter Z
15CCheck character, worked out from the first fourteen

The code in use now is 37 →

Common questions

Which state has GST code 28?
Andhra Pradesh had code 28. It now uses code 37, because the state was reorganised, and Andhra Pradesh uses code 37 now.
What does 28 at the start of a GSTIN mean?
The first two digits of a GSTIN are the state code, and 28 is Andhra Pradesh. The next ten characters are the holder's PAN, then an entity number, the letter Z and a check character worked out from the first fourteen.
How do I check a GSTIN that starts with 28?
Recalculate the check character from the first fourteen characters. The free Filingo validator does this for one number or a whole pasted column, so one mistyped character is caught.

Check a GSTIN, or a whole column of them

The validator recalculates the check character, so one mistyped character is caught. Free, and nothing is sent anywhere.

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All GST state codes →Code 27: Maharashtra →Code 29: Karnataka →