This is real simple now. Both you and your friend should have the same states sim card with one person having free gprs.
Suppose you are in state A and your friend in state B.
1. Get two airtel sim cards of the same state with 100 sms free(which is dam common).
2. One person will take a sim in roaming to next state with gprs activated.
3. Use the HANDLER TRICK for airtel mentioned in this blog and log in to any free sms site like
www.indyarocks.com
www.way2sms.com
www.youmint.com
4. Make yor profile with the sim you bought from the other state. and now when you sms your friend for free, your sms is delibered as from yor mobile number. So your friend can reply back usong his 100 free sms as it is a local number:-).
Enjoy and keep in touch with friends. Any doubts, comment here ill help you out.