GST under revenue department

Businesses supplying goods and services to foreign diplomatic missions or UN organisations should quote their respective UIN on tax invoices for GST benefits

Work relating to the Financial Action Task Force (FATF) has been moved out of economic affairs to the revenue department, according to a recent official order.

FATF is an inter-governmental global body that sets standards and promotes the implementation of measures for combating money laundering, terror financing and other related threats to the international financial system. The work of the goods and services tax (GST) administration, the GST Council and the GST Appellate Tribunal has also been brought under the revenue department, the order issued by Cabinet Secretariat said.

The key legislation of the GST — the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the Union Territory Goods and Services Tax Act, the Goods and Services Tax (Compensation to States) Act— and legislative work related to indirect taxes (excluding custom duty) in Union Territories without legislature have been allocated to the revenue department, the order said.

Record UIN for embassy supplies

Businesses supplying goods and services to foreign diplomatic missions or UN organisations should quote their respective unique identification number (UIN) on tax invoices for GST benefits, the finance ministry said on Monday.

Recording of the 15-digit UIN while making such sales will enable foreign diplomatic missions and UN organisations to claim refund of the goods and services tax (GST) paid by them in India. 

“It may be noted that sale or supply to Foreign Diplomatic Missions / UN Organisations is like any other Business to Consumer (B2C) sale and will not have any additional effect on the supplier’s tax liability... Therefore, it is advised that under no circumstance any supplier should decline to record the UIN of the diplomat / official on the tax invoice,” a finance ministry statement said.