Supply classification: refund entitlement when intra State tax paid is later treated as inter State supply, and interest waiver when reverse occurs. When supplies are reclassified between intra State and inter State, a registered person who paid Central and State (or Central and Union territory) tax on a transaction treated as intra State but later held to be inter State is entitled to a refund subject to prescribed conditions; where integrated tax was paid on a transaction treated as inter State but later held to be intra State, no interest is payable on the central and State (or Central and Union territory) tax which is consequently payable.