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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.
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.
<h1>Tax reclassification allows refund or interest exemption when supply status changes between intra- and inter-state.</h1> 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.
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