Tax reclassification: refund and interest adjustments apply when supply characterisation shifts under GST rules.

Recharacterisation of a supply from intra State to inter State, or vice versa, triggers tax adjustments: a registered person who paid central and State taxes on a transaction treated as intra State but later held to be inter State is entitled to a refund of those taxes in the prescribed manner; conversely, one who paid integrated tax on a transaction treated as inter State but later held to be intra State is not required to pay interest on the State tax payable.

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