The answer
A supplier registered in Andhra Pradesh (GSTIN starting 37) charges CGST + SGST on any sale delivered inside Andhra Pradesh. On a sale to another state or UT it becomes a single IGST charge. Andhra Pradesh is a State with its own legislature under the Andhra Pradesh Goods and Services Tax Act, 2017, so the State levy is SGST. UTGST never applies. Note: code 37 is the correct current code — old undivided AP code 28 is obsolete.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside Andhra Pradesh (code 37) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Telangana) | IGST |
The state-side head here is SGST, because Andhra Pradesh is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why Andhra Pradesh works this way
Andhra Pradesh levies the State half of GST as SGST under the Andhra Pradesh Goods and Services Tax Act, 2017, paired with the central CGST Act, 2017. AP was bifurcated in 2014 — Telangana (code 36) was carved out and AP retained code 37. Code 28 (old undivided AP) is obsolete and will be rejected by any compliant GST validation. The AP Vidhan Sabha makes the State levy SGST; UTGST does not apply.
Visakhapatnam is home to India's largest integrated steel plant (RINL) and a deep-water port handling petroleum, fertilisers (HSN 3102/3105), and steel (HSN 7207). Dispatches from Vizag to buyers in Telangana (code 36), Odisha (code 21), or Maharashtra (code 27) all make inter-state supplies under IGST Act §7. The Vizag–Hyderabad corridor (AP code 37 → Telangana code 36) is one of the most active inter-state GST routes in south India.
AP also anchors south India's aquaculture and food-processing exports. Shrimp (HSN 0306), chillies (HSN 0904), and tobacco (HSN 2401) from the Krishna–Godavari delta move to processing facilities in Gujarat and Maharashtra. A Guntur chilli exporter (code 37) billing a buyer in Rajasthan (code 08) for B2B wholesale carries IGST on the invoice. The agriculture sector's GST rate complexity (exempt vs. 5% depending on processing level) does not change the place-of-supply rule: different codes always mean IGST.
Worked example — ₹10,000 sale at 18%
A Andhra Pradesh supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside Andhra Pradesh. The 18% splits into two equal state-and-Centre halves:
- Taxable value
- ₹10,000
- CGST @ 9% (Centre)
- ₹900
- SGST @ 9% (State)
- ₹900
Invoice total
₹11,800
On the same sale to a buyer in another state or UT, the ₹1,800 becomes one IGST line of ₹1,800 at 18%, with no CGST or SGST column. The buyer pays ₹11,800 either way; only the heads change.
How it appears on your pakka bill
On a GST tax invoice (pakka bill) under Rule 46, the tax block is not a single "GST" line. It names each head separately, so for an intra-state Andhra Pradesh sale the buyer sees two rows:
- CGST: the Centre's half, 9% in the worked example.
- SGST: the State half, 9% in the worked example.
The pakka bill generator reads the two-digit code from each GSTIN and picks CGST + SGST or IGST for you, so the Andhra Pradesh invoice carries the heads the law actually requires.
Raise a Andhra Pradesh GST invoice
Enter your GSTIN and the buyer's, and the tax heads (CGST + SGST or IGST) compute automatically. Rule 46 fields, validated GSTIN, ₹9 per invoice. No signup.
Open the pakka bill generator →Andhra Pradesh GST tax-head FAQ
- Which GST heads apply when an Andhra Pradesh business raises an invoice?
- For a sale delivered inside Andhra Pradesh (buyer place-of-supply code 37), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does Andhra Pradesh charge SGST or UTGST? And which code does AP use?
- SGST, and the current code is 37. AP is a State with its own legislature, so the levy is SGST under the AP GST Act, 2017. UTGST never applies. The old undivided Andhra Pradesh code 28 is obsolete; invoices must use code 37 for AP and code 36 for Telangana.
- How is 18% GST split on a ₹10,000 sale inside Andhra Pradesh?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Vizag supplier bills a Telangana buyer: CGST+SGST or IGST?
- IGST. Andhra Pradesh (37) and Telangana (36) are different state codes, so it is an inter-state supply: one IGST line at the full rate, no CGST or SGST.