UIN number on supplies to foreign diplomatic


Today 27th April 2018: The government has issued a press release to notify that supplier must mention Unique identification number (UIN) on invoices for supplies made to Foreign Diplomatic Missions / UN Organizations.

UIN number on supplies to foreign diplomatic missions notification pic

The issue has come to light when the government received many complaints from Foreign Diplomatic Missions and UN Organizations. The complaint said that many vendors, suppliers, e-commerce website are not willing to mention Unique Identity number(UIN) on the invoices made in the name of such embassies, missions consulates or UN organizations during supplies of goods or services to them.

About Unique Identification number

Unique identification number (UIN) is the unique 15 digit number given to the United Nations Organization or the United Nations as per(Privileges and Immunities) Act, 1947 of Consulate or Embassy of foreign countries.

The first two digits of the UIN show the state code, where there is such entity are locates.  The UIN number is issued by GSTN to these entities under goods and service tax (GST) rules.  These agencies need to register themself to obtain the UIN number to get the refund benefits under GST Regime.

It is further clarified that supplies to foreign diplomatic missions or UN organizations are like any other business to consumer(B2C). This is not an additional tax liability on the suppliers. Therefore mentioning the UIN number on the invoices supplied to these agencies will enable them to claim a refund of the taxes paid by such agencies in India. Therefore the government has advised that supplier should mention UIN number on the tax invoice.

UIN number for supply to embassy under GST in India

Mentioning UIN number on the tax invoice facility has been discontinue-d for the embassies and consulates, by big brands, retail, clothing, superstores etc. Such organizations/stores are advise-d that they should make changes in their process/software and should enable the recording of the UIN which was authorized by the diplomat or foreign diplomatic mission / United Nations Organization.

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