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CGST Rules 2017: Recording UIN, a necessary condition

Staff reporter, New Delhi
23/01/2018   0 Comments

In response to the complaints received by the Finance Ministry regarding the unwillingness of the vendors/ suppliers/ E-commerce websites when it comes to recording the Unique Identification Number (UIN), a 15 digit unique number allotted to all the specialized agencies of the United Nations Organizations, Multilateral Financial Institution and Organization notified under the UN Privileges and Immunities Act, 1947, Consulate or Embassy of any foreign country, while carrying out sales with the aforementioned Organizations, Institutions, Consulates and Embassies, the Finance Ministry has said that such transactions are just like any other Business to Consumer supply, therefore, these transactions will not have any additional impact on the supplier’s tax liability.
Recording of the UIN on the invoice is a necessary condition under Rule 46 of the CGST Rules, 2017 and will only help these Foreign Diplomatic Missions / UN Organizations to claim a refund of the taxes paid by them in India.


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