Tax classification change: refunds and interest consequences follow when supply is recharacterised across intra and inter state under GST law.

Where a transaction paid as Central tax and State tax is later held to be inter State, the registered person is entitled to a refund of taxes paid in the manner and subject to conditions prescribed. Where a transaction paid as integrated tax is later held to be intra State, the registered person need not pay interest on the State tax that becomes payable.

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