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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax classification change allows refund of wrongly paid CGST/SGST after IGST payment, subject to prescribed refund conditions.</h1> If a supply originally treated as intra state results in CGST/SGST having been paid but is later held to be inter state, the taxable person, upon payment of IGST, may claim a refund of the CGST/SGST paid; the refund is subject to statutory refund conditions and additional prescribed conditions and procedural requirements.

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