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Record diplomatic bodies UIN : Centre
Context
- The government has clarified that sales or supply to foreign diplomatic missions or UN organisations will not have any additional effect on the supplier’s tax liability
- Supplies of such nature must be recorded along with the Unique Identification Number (UIN) of the recipient.
What is Unique Identification Number (UIN)?
- Unique Identification Number, UIN, is a special class of GST registration for foreign diplomatic missions and embassies which are not liable to taxes in the Indian territory.
- Any amount of tax (direct or indirect) collected from such bodies is refunded back to them.
Why is the signification of UIN?
- This clarification follows several foreign diplomatic missions complaining that their suppliers are refusing to record their UIN during transactions.
- Recording of UIN will enable foreign diplomatic missions/UN organisations to claim refund of the taxes paid by them in India
What was the issue?
- Foreign diplomats posted in New Delhi have complained to the Ministry of External Affairs that the Goods and Services Tax regime has modified the tax-exempt status of the foreign missions
- The diplomats also complained that the UIN system infringed on the confidentiality of diplomatic practices and privacy of foreign diplomats posted in India.
