As per section 25(9) of the Central Goods and Services Tax Act, 2017, the following categories of persons can apply for the grant of Unique Identification Number-
1. Any Multilateral Financial Institution and Organization as notified under the United Nations (Privileges and Immunities) Act, 1947,
2. Any specialized agencies of the United Nations Organization,
3. Consulate of foreign countries,
4. Embassy of foreign countries, and
5. Any other notified person/ class of person.
Source Taxguru
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