## Section 25(9) & (10) read with Rule 17 — Unique Identity Number (UIN)

### Who must obtain UIN?

Specialized agencies of the United Nations Organization.
Multilateral Financial Institutions and organizations notified under the United Nations (Privileges and Immunities) Act, 1947.
Consulates / Embassies of foreign countries.
Any other person notified by the Commissioner.

### Purpose of UIN

To claim refund of taxes paid on notified inward supplies of goods and/or services.
For other purposes as may be notified.

### Key Features

UIN is centralized → applicable across the whole of India (one UIN, not State-wise).
A UIN holder is NOT a registered person and NOT a taxable person.
Proper Officer may assign UIN and issue certificate in Form GST REG-06 within 3 working days of receiving the application / recommendation from the Ministry of External Affairs.

Worked example

### Example 1

Example: The Embassy of France in New Delhi receives taxable services on which GST is charged. The Embassy applies for and obtains a UIN. Using the UIN, the Embassy claims refund of GST paid on notified inward supplies.

### Example 2

Example: A UN specialized agency in Mumbai obtains a single centralized UIN — even though it has offices in Mumbai, Delhi and Chennai, no separate UIN is required for each State.

⚠️ Common exam mistakes

Treating a UIN holder as a taxable/registered person — they are neither.
Assuming UIN is State-wise like GSTIN — UIN is centralized for all-India.
Forgetting the 3 working days timeline for the Proper Officer to issue REG-06.

Bare-Act text Section 25(9) & (10) of CGST Act, 2017 read with Rule 17 of CGST Rules · CGST Act, 2017 / CGST Rules, 2017 · click to expand

Section 25(9): Notwithstanding anything contained in sub-section (1), — (a) 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; and (b) 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.

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Section 25(9) & (10) — Unique Identity Number (UIN)

Worked example

⚠️ Common exam mistakes