Wrong tax collection under GST allows refund of integrated tax and removes interest where supply classification changes. A registered person who pays integrated tax on a supply treated as inter-State, but later determined to be intra-State, is entitled to refund of the integrated tax paid, subject to prescribed conditions. Where central tax and State tax or Union territory tax are paid on a transaction treated as intra-State, but later determined to be inter-State, no interest is payable on the integrated tax subsequently due.
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.
Wrong tax collection under GST allows refund of integrated tax and removes interest where supply classification changes.
A registered person who pays integrated tax on a supply treated as inter-State, but later determined to be intra-State, is entitled to refund of the integrated tax paid, subject to prescribed conditions. Where central tax and State tax or Union territory tax are paid on a transaction treated as intra-State, but later determined to be inter-State, no interest is payable on the integrated tax subsequently due.
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