Tax classification error: refund or interest relief follows when a supply is reclassified between intra State and inter State. A registered person who paid central tax and State tax treating a transaction as intra State but later determined to be inter State is entitled to a ... Summary
Tax classification error: refund or interest relief follows when a supply is reclassified between intra State and inter State.
A registered person who paid central tax and State tax treating a transaction as intra State but later determined to be inter State is entitled to a refund in prescribed manner and subject to prescribed conditions; where integrated tax was paid treating a transaction as inter State but later held to be intra State, no interest is payable on the State tax amount.
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