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Who are eligible to obtain Unique Identify Number (UIN) ?

Section 25(9) of CGST Act, 2017

The following person are eligible to obtain UIN

✓Any specialised agency of the United Nations Organisation or 

✓any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign
countries; and

 ✓Any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique Identity Number in such manner and for such purposes, including
refund of taxes on the notified supplies of goods or services or both received by them, as
may be prescribed.


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