Assignment of Unique Identity Number to certain special entities
Rule 17 of the CGST Rules
Straight from CBIC
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Amendment history
See what changed, and when
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In one line
Embassies, UN bodies and other notified entities get a Unique Identity Number on REG-13, which lets them claim refund of the tax they bear rather than pay tax as suppliers.
How this provision is built
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The exact words of the law
1,039 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section
(9) of section 25 may submit an application electronically in FORM GST REG-13 , duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. 1 [(1A) The Unique Identity Number granted under sub-rule
(1) to a person under clause
(a) of sub-section
(9) of section 25 shall be applicable to the territory of India.]
(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form 2 [or after receiving a recommendation from the Ministry of External Affairs, Government of India], assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application .
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-12-29 · Inserted
75/2017-CT
Inserted vide Notification No.75/2017 – CT., dated 29.12.2017.
2017-06-22 · Inserted
22/2017-CT
Inserted (w.e.f. 22.06.2017) vide Notification No. 22/2017 – CT., dated 17.08.2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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