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          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>Refund for misclassified supply: taxes paid as central and state tax are refundable when intra /inter state classification changes.</h1> Where a transaction's classification changes between intra State and inter State under the West Bengal GST Act, a registered person who paid central and State tax treating it as an intra State supply is entitled to refund of those taxes as prescribed. Conversely, where integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the registered person need not pay interest on the State tax payable due to reclassification.

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