Unique Identity Number for certain categories of person:

As per section 19 (6) of the Act, following categories of persons will be required to obtain a Unique Identity Number (UIN):

• any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947),
• Consulate or Embassy of foreign countries and
• any other person or class of persons as may be notified by the Board / Commissioner,

 

Manner to obtain registration will be prescribed in the Rules. The purpose of granting UIN is to provide refund of taxes on the notified supplies of goods and/or services following international conventions and treaties. Granting UIN to certain class of persons also helps to ascertain that due amount of credit of IGST comes to the importing States through IGST mechanism.