Tax reclassification allows refund or interest exemption when supply status changes between intra- and inter-state. A registered person who paid central and State tax on a transaction treated as an intra-State supply but later held to be an inter-State supply shall be refunded the taxes paid in the manner and subject to conditions prescribed; where integrated tax was paid on a transaction treated as an inter-State supply but later held to be an intra-State supply, the registered person need not pay interest on the State tax payable.