Reclassification of supply: refunds for wrongly paid central or state tax and no interest on state tax where IGST was paid.

Reclassification of supply status between intra State and inter State triggers corrective relief: taxes paid as central and State tax on a transaction treated as intra State but later held inter State are refundable in the prescribed manner and subject to conditions; where integrated tax was paid treating a transaction as inter State but later held intra State, no interest is payable on the State tax determined to be due.

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