Need quick advice on offer negotiation

Background
~8 YoE in pre-sales
Big 4 - NCR
Immediate joiner
Last drawn is 15LPA

After clearing all rounds -
they offered 27% hike saying internal bands which is not doable in mumbai, trust me.
Before initiating interview they said will go 24 lpa max .
I spoke about 27-28 LPA Considering relocation to Mumbai n immediately available+ good feedback from interviewer and ready to accept and close this.
How much room is actually there beyond this? ItsLTM.

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