Question 6 - Whether purchases made by Embassies or UN be taxed or exempted? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 6. Whether purchases made by Embassies or UN be taxed or exempted? Ans. It will be taxed, which later on can be claimed as refund by them. [The United Nations Organization and Consulates or Embassies are required to take a Unique Identity Number and purchases made by them will be reflected against their number in the return of outward supplies of the supplier and refunds of taxes can be granted. A separate process will be notified in the Rules. GST Sec.19 (6)].