This discussion clarifies the distinction between a GSTIN and a UIN (Unique Identification Number). A UIN is a special 15-digit alpha-numeric code issued to foreign diplomatic missions, embassies, and UN agencies, granting them tax refunds. It differs from a standard GSTIN and is specifically for entities exempt from Indian taxes.
Unique Identification Number, UIN, is a special class of GST registration for foreign diplomatic missions and embassies which are not liable to taxes in the Indian territory. Any amount of tax (direct or indirect) collected from such bodies is refunded back to them