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        Question 16 - What is the responsibility of the taxable person supplying to UN bodies?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 3
        Registration

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        UIN requirement: suppliers must mention UIN, classify supplies as B2B and upload corresponding invoices per guidance. Suppliers to international organizations must record and display the UIN on invoices, treat such transactions as supplies to another registered person, categorize them as B2B, prepare invoices accordingly, and upload those invoices under the supplier's reporting processes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                UIN requirement: suppliers must mention UIN, classify supplies as B2B and upload corresponding invoices per guidance.

                                Suppliers to international organizations must record and display the UIN on invoices, treat such transactions as supplies to another registered person, categorize them as B2B, prepare invoices accordingly, and upload those invoices under the supplier's reporting processes.


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