Tax classification change: refund for wrongly paid central/state tax and no interest where intra/inter state recharacterised. If a registered person pays central and State tax treating a transaction as an intra State supply later held to be inter State, the taxes so paid shall be refunded in the prescribed manner and subject to prescribed conditions. If a registered person pays integrated tax treating a transaction as inter State that is later held to be intra State, the person shall not be required to 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.
Tax classification change: refund for wrongly paid central/state tax and no interest where intra/inter state recharacterised.
If a registered person pays central and State tax treating a transaction as an intra State supply later held to be inter State, the taxes so paid shall be refunded in the prescribed manner and subject to prescribed conditions. If a registered person pays integrated tax treating a transaction as inter State that is later held to be intra State, the person shall not be required to pay interest on the State tax payable.
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