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UNI in GST

Manoj Kumar Tulsani (ACADEMIC HEAD) (22 Points)

16 March 2018

What is UIN in GST?

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7 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 16 March 2018

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.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 March 2018

Yes , 50% of gst is refundable on there inward supplies

achuth menon (274 Points)
Replied 16 March 2018

why not full refund

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 16 March 2018

sorry, ... As per section 54(2) CGST act, & rule 95, yes full refund of gst paid on inward supplies

achuth menon (274 Points)
Replied 16 March 2018

can you explain rule 43 of ITC

Smriti Anupam (8 Points)
Replied 11 March 2021

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Ritika Verma (12 Points)
Replied 17 May 2021

The full form of GST is Goods and Services Tax. It is clear from its name that this tax is levied on goods and services. That is, the consumer in any corner of the country will have to pay an equal tax on that item. We provide a GST Registration, Let us know If you need to register for the same.