Supply classification: reclassified supplies allow refund or interest waiver on wrongly paid GST under prescribed conditions.

A registered person who paid central tax and State tax on a transaction treated as intra State but subsequently held to be inter State is entitled to a refund in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as inter State but later held intra State, the registered person need not pay interest on the State tax payable.

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