Businesses supplying goods and services to foreign diplomatic missions or UN organisations should quote their respective unique identification number (UIN) on tax invoices for GST benefits, the finance ministry said on Monday. Recording of the 15-digit UIN while making such sales will enable Foreign Diplomatic Missions / UN organisations to claim refund of Goods and Services Tax (GST) paid by them in India.
“It may be noted that sale or supply to Foreign Diplomatic Missions / UN Organisations is like any other Business to Consumer (B2C) sale and will not have any additional effect on the supplier’s tax liability …
“Therefore, it is advised that under no circumstance any supplier should decline to record the UIN of the diplomat /official on the tax invoice,” a finance ministry statement said.
The diplomats or consulate staff may quote the same UIN as allotted to their missions or consulates or UN organisations while making any purchases, it added.
The ministry said various representations have been received from Foreign Diplomatic Missions / UN Organisations regarding unwillingness of the vendors or suppliers to record the UIN while making sales to such Missions/Consulates or UN organisations.
UIN is 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.