Unique Identification Number (UIN) to UN Agencies, Embassy, Consulates and other persons without registration :
UN Agencies, Embassies, Consulates etc. are entitled to get refund of GST paid by them on goods and services received by them. However, they do not have to pay GST.
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, Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Commissioner shall be granted a Unique Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or services or both received by them, as may be prescribed – section 25(9) of CGST Act.