Tax classification errors under GST: refund and interest relief for mischaracterised intra State or inter State supplies.

Where central tax and State tax were paid on a transaction treated as an intra State supply but subsequently held to be an inter State supply, the taxes so paid shall be refunded in the manner and subject to conditions prescribed; where integrated tax was paid on a transaction treated as an inter State supply but subsequently held to be an intra State supply, the registered person is not required to pay interest on the State tax that becomes payable.

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