## Unique Identification Number (UIN)

### Meaning and Purpose

UIN is a unique number issued to certain notified persons to identify them for the purpose of providing refund of tax paid on inward supplies (goods/services).
It is a centralised number (NOT issued state-wise, unlike GSTIN).
A UIN holder is NOT a registered person and hence NOT a taxable person.
Purpose: They can claim refund of the GST they pay when buying goods/services in India.

### Eligible Persons to Obtain UIN

1. Specialised agency of United Nations (UN) or any financial institution of the UN.

2. Consulate of a foreign country.

3. Embassies of foreign countries.

4. Any other notified person.

### Procedure to Obtain UIN

Step	Action
Step 1	Submission of application for UIN
Step 2	Recommendation from Ministry of External Affairs (MEA), Government of India
Step 3	UIN is assigned within 3 days of submission of application

### Key Distinctions from GSTIN

Feature	GSTIN	UIN
State-specific?	Yes	No (centralised)
Person type	Registered / taxable person	Not a registered or taxable person
Purpose	Tax collection & compliance	Refund mechanism for diplomatic / UN bodies

Worked example

### Example 1

Example 1: The US Embassy in New Delhi buys office equipment worth ₹10 lakh + 18% GST. Can it recover the GST?

Answer: Yes. As an embassy, it can obtain a UIN and claim refund of GST paid on inward supplies.

### Example 2

Example 2: Will UNICEF (a UN agency) need separate UIN for its offices in Delhi and Mumbai?

Answer: No. UIN is a centralised number, not state-wise. One UIN covers all locations in India.

### Example 3

Example 3: A foreign embassy applies for UIN on 1st June. By when should UIN be issued?

Answer: Within 3 days of submission, i.e., by 4th June (subject to MEA recommendation).

⚠️ Common exam mistakes

Treating UIN holder as a taxable person — they are not. They cannot make taxable supplies under UIN.
Issuing UIN state-wise — it is one centralised number across India.
Forgetting that MEA recommendation is required as part of the procedure.
Confusing UIN purpose (refund of GST paid) with GSTIN purpose (compliance with tax obligations).
Forgetting that the 3-day allotment timeline is much shorter than typical 7-day registration approvals.

Reference: Section 25(9) — CGST Act, 2017

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