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99
GST State Code 99: Centre Jurisdiction
99 is a special GST jurisdiction code. Here is what it means and which code to use today.
- GST state code
- 99
- State / UT
- Centre Jurisdiction
- Type
- Special GST jurisdiction code
- Local (intra-State) supply
- Not applicable (special or legacy code)
- Supply to another state
- Depends on current registration
How 99 appears in a GSTIN
- Digits 1–2 (99): the state code.
- Characters 3–12: the PAN of the business or proprietor (illustrative PAN shown).
- Character 13: the entity number for registrations under the same PAN in this state (1–9, then A–Z).
- Character 14: "Z" by default.
- Character 15: a check character calculated from the first 14. Verify it with the GSTIN validator.
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Good to know about code 99
Code 99 is used for registrations administered directly by the Centre rather than a State, most visibly for overseas suppliers of online information and database access or retrieval (OIDAR) services to Indian consumers.
Frequently Asked Questions
Which state has GST state code 99?
99 stands for Centre Jurisdiction. Code 99 is used for registrations administered directly by the Centre rather than a State, most visibly for overseas suppliers of online information and database access or retrieval (OIDAR) services to Indian consumers.
What is the GST state code of Centre Jurisdiction?
The GST state code of Centre Jurisdiction is 99. It is the first two digits of the 15-character GSTIN.
Does a GSTIN starting with 99 mean the business is in Centre Jurisdiction?
It means the registration belongs to Centre Jurisdiction. A business registers separately in each state it supplies from, so the same company can hold GSTINs with other state codes. The shipping address on an invoice can also differ from the registered state.
Which GST applies on a sale within Centre Jurisdiction?
Code 99 is not used for ordinary state-level registrations, so the CGST + SGST split does not apply in the usual way. Check the supplier's current registration and the place of supply.
Which GST applies on a sale from Centre Jurisdiction to another state?
When the place of supply is in a different state or Union Territory from the supplier's registration, the supply is inter-State and IGST is charged at the full rate.
Is Centre Jurisdiction a state or a Union Territory under GST?
For GST, Centre Jurisdiction is classified as: Special GST jurisdiction code.
Can one business have more than one GSTIN starting with 99?
Yes. A business can hold several registrations in the same state, for example for separate business verticals. They all start with 99 and share the same PAN in digits 3 to 12, but the 13th character (the entity number) is different.
Is the state code in a GSTIN the same as the place of supply?
No. The state code shows where the supplier or buyer is registered. The place of supply is worked out under the IGST Act rules for goods or services. Comparing the supplier's location with the place of supply decides whether CGST + SGST or IGST applies.
What happens if an invoice uses the wrong tax because of the state code?
If CGST + SGST is charged where IGST was due (or the other way round), the supplier generally has to pay the correct tax and claim a refund of the amount paid under the wrong head. The buyer's input tax credit can also be held up until the invoice is corrected, so check the buyer's GSTIN before invoicing.
Has GST state code 99 ever changed?
No. 99 has been the code for Centre Jurisdiction since GST began in July 2017, and the GST 2.0 rate changes did not affect state codes.