GST meaning · updated October 2026

Unique Identity Number (UIN) under GST

A Unique Identity Number, or UIN, is a special ID issued under GST to bodies like UN agencies, embassies and consulates of foreign countries, and other notified persons. It lets them claim refund of GST paid on goods and services they buy in India.

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Who gets a UIN

Section 25(9) of the CGST Act provides that any specialised agency of the United Nations or any multilateral financial institution notified under the UN (Privileges and Immunities) Act, 1947, consulates or embassies of foreign countries, and any other person or class of persons notified by the Commissioner, shall obtain a UIN. Application is made in Form REG-13.

A UIN holder is not a registered person, since Section 2(94) excludes them.

How refunds work

  • Suppliers issue tax invoices showing the UIN, and report them in GSTR-1 as B2B supplies.
  • The UIN holder reports its inward supplies in GSTR-11.
  • Refund is claimed in Form RFD-10 within the time limit set in Rule 95.
  • Refund is subject to the conditions in the notification, including minimum invoice values and reciprocity for diplomatic missions where applicable.

For suppliers

Charge GST normally and quote the UIN on the invoice. If the invoice is reported in GSTR-1 against the UIN, the body's refund is processed smoothly. Reporting it as B2C defeats the refund. Embassies and agencies often ask suppliers to correct such errors, so verify the UIN on the portal before invoicing.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

UIN — FAQs

Does a UIN holder pay GST on purchases?+
Yes. GST is charged by the supplier, and the UIN holder claims refund through RFD-10 subject to conditions.
Is a UIN holder a registered person?+
No. Section 2(94) excludes persons holding a UIN from the definition of registered person.
Should I report a supply to an embassy as B2C?+
No. Report it against the UIN in GSTR-1 so the body can claim its refund.
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