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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