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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>Supply classification change alters GST tax liability and refund rights for wrongly paid central or state tax.</h1> Reclassification of supply between intra-State and inter-State affects GST payable: if central and State tax were paid treating a transaction as an intra-State supply but it is later held to be inter-State, the taxes paid shall be refunded in the prescribed manner and subject to conditions; if integrated tax was paid treating a transaction as inter-State but it is later held to be intra-State, no interest shall be payable on the State tax amount that becomes payable.

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