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<h1>Refund of wrongfully paid IGST permitted after payment of CGST and SGST, subject to refund conditions under the CGST regime.</h1> Where a taxable person pays IGST on a supply treated as interstate but later held to be intra state, the person may claim refund of the IGST after paying the requisite CGST and SGST in the State; the refund is subject to the CGST Act's refund provisions and any prescribed conditions.
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