Question 15 - Is it necessary for the UN bodies to get registration under MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 15. Is it necessary for the UN bodies to get registration under MGL? Ans. All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.