The Goods and Services Tax Policy Wing on Monday said 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 many representations on the issue. This will only help the foreign and international bodies to claim refund for taxes paid in India, the Ministry said.
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