Support package difference / benefits required for patch upgrade

Hi Experts,

We need the current R/3 support package SAPKH47022 to be upgraded from patch level 22 to 28.

Can anyone tell me what will be the benefits of upgrading the support package from the patch level 22 to 28.

For our R/3 system, for the Software component = SAP_APPL (Logistics and Accounting), Release = 470, current patch level = 0022 & Highest support package = SAPKH47022

Thanks in advance.