UN Bodies

  • All notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.
  • The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the State.
  • This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.
  • The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier
  • The application/Form for grant of Unique Identity Number (UIN) to UN Bodies / Embassies is FORM GST REG-13.