Complaints have been received from the Foreign Diplomatic Missions / UN Organizations regarding unwillingness of vendors / suppliers / E-commerce websites to record the UIN (Unique Identify Number) while making sales to such Embassies / Missions / Consulates or UN organizations. 

It may be noted that supply to Foreign Diplomatic Missions / UN Organizations is like any other Business to Consumer (B2C) supply and will not have any additional impact on the supplier’s tax liability. Recording of UIN while making such supplies will enable Foreign Diplomatic Missions / UN Organizations to claim refund of the taxes paid by them in India. Therefore, it is advised that suppliers should not decline to record the UIN of the Embassies / Missions / Consulates or UN organizations on the tax invoice. 

Unique Identification Number (UIN) is a 15-digit unique number allotted to any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries. First two digits of the UIN denotes State code where such entity is located. 

It may also be noted that recording of the Unique Identity Number on the invoice is a necessary condition under Rule 46 of the CGST Rules, 2017. Contravention of the Rule may attract punitive action under the CGST Act,2017. 

Search functionality for UIN is available on the GST Common Portal in “Search Taxpayer” option. On entering UIN and captcha, details of the entity will be available.

Unique identity number acceptance required to enable diplomatic entities to record invoices and claim tax refunds. Suppliers and e-commerce platforms must accept and record the UIN of diplomatic missions, consulates, and specified UN or multilateral organisations on tax invoices to enable those entities to claim tax refunds. Recording the UIN is a regulatory invoice-recording requirement under the GST framework; refusal to record it may attract punitive action. Suppliers should verify UINs using the GST Common Portal taxpayer search before issuing invoices. Treating such supplies as ordinary business-to-consumer sales means no additional tax impact on suppliers.