GST State Codes

Nagaland — GST State Code 13

State · every Nagaland GSTIN begins with 13

Reading a Nagaland GSTIN

13AAAAA0000A1Z5

The first two digits (13) are the state code, the next ten the business's PAN, the 13th the entity number, and the 15th a checksum. Verify any number instantly with the GSTIN validator.

CGST + SGST or IGST?

Selling within Nagaland — seller and place of supply both under code 13 — splits the GST equally into CGST and SGST: an 18% supply becomes 9% + 9%. Selling from Nagaland to any other code (or buying in from one) makes it an interstate supply with a single IGST line at the full rate. Your customer's GSTIN prefix is the quickest way to know which applies.

GST in Nagaland

Nagaland uses GST state code 13. As a special-category north-eastern state its registration threshold is the lower ₹10/20 lakh band, and its GST base is led by trading, construction, and government contracting centred on Dimapur and Kohima.

Frequently asked questions

13. Every GSTIN registered in Nagaland starts with these two digits — for example 13AAAAA0000A1Z5.
If your registration and the place of supply are both in Nagaland, split the tax into CGST + SGST. If either side is in another state or UT, charge a single IGST at the same total rate.
A state — intra-state supplies split into CGST + SGST as usual.

Billing customers in Nagaland?

Invodo applies CGST/SGST or IGST automatically from the place of supply — no more prefix-checking by hand. Start free.