GST state codes
GST state code 37: Andhra Pradesh
Andhra Pradesh's GST state code is 37. Chilli from Guntur, seafood from Nellore and Bhimavaram, and steel from Visakhapatnam are billed from GSTINs that start with 37.
In short
Andhra Pradesh has GST state code 37, so every GSTIN registered there begins with 37. A local sale carries CGST and SGST; a sale to Telangana carries IGST. SimpleERP reads 37 from the buyer's GSTIN and picks the tax.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
GST state code 37 at a glance
| Field | Value |
|---|---|
| State code | 37 |
| GSTIN prefix | 37 (the first two characters) |
| Tax on a local sale | SGST, with CGST |
| Union territory | No, a state |
| Professional tax | Yes |
| Nearby states and codes | Telangana (36), Tamil Nadu (33), Odisha (21) |
| Sample GSTIN (fictional) | 37AAACL1234A1Z8 |
| Older code | 28, undivided Andhra Pradesh before 2014 |
Sources: GST portal: state code list (GSTIN format), Andhra Pradesh: professional tax (state tax department). Verified .
What the code 37 means on a GSTIN
A GSTIN has 15 characters. Take the sample 37AAACL1234A1Z8, a made-up number with a valid check character. 37 is the state code for Andhra Pradesh. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Andhra Pradesh. Z is the same on almost every GSTIN, while 8 is a check character worked out from the first 14, so a single wrong digit in 37AAACL1234A1Z8 fails the check.
Andhra Pradesh has two codes in its history. 28 belonged to the state before Telangana was formed in 2014, and 37 is the code for Andhra Pradesh now, as notified; check the GST portal. Yanam, a Puducherry district near Kakinada, uses 34, so a sale to it is inter-state.
Intra-state or inter-state: which tax applies when the supplier is in Andhra Pradesh?
When a Guntur chilli trader sells to a spice packer in Vijayawada, supplier and place of supply are both in Andhra Pradesh, so the invoice carries CGST and SGST. When the trader ships to a wholesaler in Hyderabad, the place of supply moves to Telangana and the whole tax becomes IGST; the same holds when the trader supplies a shop in Yanam, because Puducherry has its own code, 34.
| Sale | Place of supply | Tax at 18% | Tax on ₹2,70,000 |
|---|---|---|---|
| A Guntur chilli trader sells to a spice packer in Vijayawada | Andhra Pradesh (37) | CGST 9% + SGST 9% | ₹24,300 + ₹24,300 |
| The trader ships to a wholesaler in Hyderabad | Telangana (36) | IGST 18% | ₹48,600 |
| The trader supplies a shop in Yanam | Puducherry (34) | IGST 18% | ₹48,600 |
Does professional tax apply in Andhra Pradesh?
Yes. Andhra Pradesh levies professional tax on salaries, as notified; check the current slabs with the Andhra Pradesh tax department before you deduct it, since this page lists no Andhra Pradesh slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Andhra Pradesh amount once.
How SimpleERP reads the state from a GSTIN
You never type 37 or Andhra Pradesh on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.
- The state fills from the first two characters of the GSTIN: type 37AAACL1234A1Z8 and SimpleERP shows Andhra Pradesh (37) under the field, after checking the last character.
- The place of supply comes from the buyer's GSTIN, so a Telangana buyer fills Telangana (36); a buyer without a GSTIN gets the state picked once on the customer record.
- Each invoice line compares the place of supply with your Andhra Pradesh branch and carries CGST and SGST, or IGST.
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
FAQ
Questions, answered
What is the GST state code for Andhra Pradesh?
Andhra Pradesh uses GST state code 37. Every current GSTIN registered in Andhra Pradesh starts with 37. Code 28 is the old, undivided Andhra Pradesh code from before 2014 and should not appear on a new registration.
Is code 37 used for SGST or UTGST?
SGST. Andhra Pradesh is a state, so a sale within it carries CGST and SGST at half the rate each. Yanam, near Kakinada, belongs to Puducherry, which charges SGST under its own Act; a sale from Andhra Pradesh to Yanam carries IGST.
Which code do I use for a customer in Andhra Pradesh?
Use 37 for a buyer whose GSTIN starts with 37. A buyer in Hyderabad has 36, one in Chennai has 33 and one in Yanam has 34. For an unregistered buyer, use the state where the goods are delivered.
Does SimpleERP need me to pick Andhra Pradesh by hand?
No. SimpleERP reads 37 from a customer's GSTIN and fills Andhra Pradesh, and each line then carries CGST and SGST or IGST by comparing it with your branch's state. A GSTIN starting with 28 gets no state, a sign to ask the customer for their current number.
Related
Keep reading
Telangana (36)
Telangana is GST state code 36: GSTINs there start with 36 and a local sale carries CGST and SGST.
Read moreTamil Nadu (33)
Tamil Nadu is GST state code 33: GSTINs there start with 33 and a local sale carries CGST and SGST.
Read morePlace of supply
Where GST treats a supply as happening, which decides CGST and SGST or IGST.
Read more
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