How’s IBM HR for offers?

Hi Guys, how’s IBM work life balance? And will they hard for offer negotiations? Can I negotiate with them for 2-3 LPA. Please suggest.

NP: 90 days Location: Gurgaon Current package: 24 LPA Offering package: 28 LPA

My expectation is: 30-32 LPA

Pls don’t ignore, give your valuable suggestions!