Record UIN on tax invoice for supplies to foreign missions, UN organisations: Finance Ministry

 Finance Ministry has said that sale or supply to Foreign Diplomatic Missions and UN Organizations in India is like any other Business to Consumer sale and it will not have any additional effect on the supplier’s tax liability.

The Ministry said recording of Unique Identify Number(UIN) while making such sales will enable Missions and UN Organizations to claim refund of the taxes paid by them. Therefore, it is advised that under no circumstance any supplier should decline to record the UIN on the tax invoice.

The statement came following representations from Foreign Diplomatic Missions and UN Organizations regarding unwillingness of the vendors and suppliers to record the UIN while making sales to them.