Vinod Babu
(24191 Points)
Replied 27 November 2018
UIN stands for Unique Identity Number. It is the registration number given to certain specified persons , instead of GSTIN. These are:
A specialised agency of the United Nations Organisation or a multilateral financial institution and organisation notified under the United Nations (Privileges and immunities) Act, 1947. For example: IMF, UNESCO, WHO, etc.
Consulate or embassy of foreign countries
Any person notified by the Commissioner
These persons/organisations are not liable for taxes under the current GST regime in the Indian territory. Hence, any tax (direct or indirect) collected from such persons/bodies are refunded back to them.