GST State Code 99 — Centre Jurisdiction
GST state code 99 is the code for Centre Jurisdiction. Any GSTIN beginning with “99” was issued to a business registered in Centre Jurisdiction under the Goods and Services Tax.
Where the code sits inside a GSTIN
A GSTIN is exactly 15 characters. The first two digits are the state code — 99 for Centre Jurisdiction. Characters 3 to 12 are the PAN of the registered business, character 13 counts that PAN's registrations within the state (1–9, then A–Z), character 14 is the letter “Z” by default, and character 15 is a check digit computed from the first fourteen.
Worked example (fictitious PAN, valid structure and check digit):
99ABCDE1234F1ZP
Here 99ABCDE1234F1ZP reads as: registered in Centre Jurisdiction, PAN ABCDE1234F, first registration for that PAN in the state, with a mathematically valid check digit. Do not invoice against example numbers — always verify the real GSTIN first.
GST administration in Centre Jurisdiction
Code 99 denotes 'Centre Jurisdiction' and is not a geographic state code: it appears in GST systems for centrally administered registrations such as OIDAR (online services supplied from abroad to Indian consumers), where the Bengaluru Central Tax Commissionerate acts as the single pan-India jurisdiction. You will rarely see 99 at the start of an ordinary trade GSTIN — treat any such invoice with care and verify it first.
Verify a Centre Jurisdiction GST number
All GST state codes
| Code | State / Union Territory |
|---|---|
| 01 | Jammu & Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra & Nagar Haveli and Daman & Diu |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman & Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
| 97 | Other Territory |
| 99 | Centre Jurisdiction |
Frequently asked questions
Which state has GST state code 99?
GST state code 99 belongs to Centre Jurisdiction. Every GSTIN issued to a business registered in Centre Jurisdiction begins with the digits 99.
Where does the state code appear in a Centre Jurisdiction GSTIN?
The state code is always the first two characters of the 15-character GSTIN. If a GSTIN starts with 99, the registration was issued in Centre Jurisdiction. Characters 3–12 are the PAN of the business, character 13 is the entity number, character 14 is always “Z”, and character 15 is a checksum.
Is the GST state code the same as the state's vehicle or census code?
No. GST state codes follow the Indian Census 2011 numbering adopted by GSTN, which is different from RTO vehicle registration codes. Always use the two-digit GST code when filing returns or raising invoices.
What does it mean if my supplier's GSTIN does not start with 99 but they claim to operate from Centre Jurisdiction?
It usually means the supplier is registered in a different state and supplies to Centre Jurisdiction inter-state (IGST applies instead of CGST+SGST). If they invoice you claiming local registration with a mismatched state code, verify the GSTIN before paying — the place of supply affects your input tax credit.
Can one business have more than one GSTIN in Centre Jurisdiction?
Yes. A business with multiple verticals or units in Centre Jurisdiction can hold multiple GSTINs, all starting with 99 and sharing the same PAN — only the 13th character (entity number) differs. Search by PAN on GST Search to see every registration held by one PAN.