FinMin’s clarification on GST for foreign missions

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GST, Timeline, Modi & Jaitley, Goods & Services Tax, GSTN, Centre State Relations, Federalism, Federal Structure

The FinMin’s Goods and Services Tax Policy Wing clarified on October 13 that suppliers should not decline to record the Unique Identity Number of Diplomats, Diplomatic Missions and UN Organisations on tax invoice. “Sale or supply to Foreign Diplomatic Missions / UN Organisations is like any other business to consumer sale and will not have any additional effect on the supplier’s tax liability,” the Finance Ministry said, after receiving many representations on the issue. This will only help the foreign and international bodies to claim a refund for taxes paid in India, the Ministry added.

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