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GST state codes

GST state code 13: Nagaland

Nagaland's GST state code is 13. King chilli, bamboo products and handwoven shawls are billed from GSTINs that start with 13.

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In short

Nagaland has GST state code 13, so every GSTIN registered there begins with 13. A local sale carries CGST and SGST; a sale to Assam carries IGST. SimpleERP reads 13 from the buyer's GSTIN and picks the tax.

Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.

The data

GST state code 13 at a glance

FieldValue
State code13
GSTIN prefix13 (the first two characters)
Tax on a local saleSGST, with CGST
Union territoryNo, a state
Professional taxYes
Nearby states and codesAssam (18), Manipur (14), Arunachal Pradesh (12)
Sample GSTIN (fictional)13AAACL1234A1ZI
Nagaland at a glance, as notified; check the GST portal.

Sources: GST portal: state code list (GSTIN format), Nagaland: professional tax (state tax department). Verified .

What the code 13 means on a GSTIN

A GSTIN has 15 characters. Take the sample 13AAACL1234A1ZI, a made-up number with a valid check character. 13 is the state code for Nagaland. AAACL1234A is the PAN of the business, and 1 says this is the first registration under that PAN in Nagaland. Z is the same on almost every GSTIN, while I is a check character worked out from the first 14, so a single wrong digit in 13AAACL1234A1ZI fails the check.

Dimapur is Nagaland's trading centre and its link to the rest of India through Assam. Traders there buy much of their stock from Assam, under code 18, and every such purchase carries IGST. A sale from Dimapur to a buyer in Kohima stays inside 13 and carries CGST and SGST.

Intra-state or inter-state: which tax applies when the supplier is in Nagaland?

When a Dimapur trader sells dried king chilli to a shop in Kohima, supplier and place of supply are both in Nagaland, so the invoice carries CGST and SGST. When the trader ships to a spice wholesaler in Jorhat, the place of supply moves to Assam and the whole tax becomes IGST; the same holds when the trader supplies a hotel in Port Blair, because Andaman and Nicobar Islands has its own code, 35.

SalePlace of supplyTax at 18%Tax on ₹60,000
A Dimapur trader sells dried king chilli to a shop in KohimaNagaland (13)CGST 9% + SGST 9%₹5,400 + ₹5,400
The trader ships to a spice wholesaler in JorhatAssam (18)IGST 18%₹10,800
The trader supplies a hotel in Port BlairAndaman and Nicobar Islands (35)IGST 18%₹10,800
Assumes an 18% rate on a taxable value of ₹60,000 for Nagaland; rates change, so confirm yours with your CA or the GST portal.

Does professional tax apply in Nagaland?

Yes. Nagaland levies professional tax on salaries, as notified; check the current slabs with the Nagaland tax department before you deduct it, since this page lists no Nagaland slab amounts. In SimpleERP payroll, Professional Tax is a fixed deduction on the payslip that starts at zero, so you enter the Nagaland amount once.

How SimpleERP reads the state from a GSTIN

You never type 13 or Nagaland on an invoice: SimpleERP takes both from the customer's GSTIN and works out the rest.

  • The state fills from the first two characters of the GSTIN: type 13AAACL1234A1ZI and SimpleERP shows Nagaland (13) under the field, after checking the last character.
  • The place of supply comes from the buyer's GSTIN, so a Assam buyer fills Assam (18); a buyer without a GSTIN gets the state picked once on the customer record.
  • Each invoice line compares the place of supply with your Nagaland branch and carries CGST and SGST, or IGST.

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

For a Nagaland branch, the billing editor picks CGST and SGST or IGST per line from the place of supply.

Sources

FAQ

Questions, answered

What is the GST state code for Nagaland?

Nagaland uses GST state code 13. Every GSTIN registered in Nagaland, including those in Dimapur and Kohima, starts with 13. Neighbouring Manipur is 14 and Assam is 18, so a quick look at the first two digits tells you whether a buyer is local.

Is code 13 used for SGST or UTGST?

SGST. Nagaland is a state, so local sales carry CGST and SGST at equal rates. UTGST is charged only in union territories without a legislature, which Nagaland is not. The total tax on a sale is the same either way; the name decides which government gets the second half.

Which code do I use for a customer in Nagaland?

The buyer's GSTIN code: 13 for a buyer registered in Nagaland, 18 for Jorhat or Guwahati in Assam, 14 for Imphal in Manipur. For an unregistered buyer, use the state where the goods are delivered.

Does SimpleERP need me to pick Nagaland by hand?

No. SimpleERP reads the first two characters of the customer's GSTIN and fills the state for you. When your Dimapur branch bills a Jorhat buyer, the invoice lines switch to IGST because 18 differs from 13. A walk-in buyer without a GSTIN gets the state set once.

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