Supply classification change alters GST tax liability and refund rights for wrongly paid central or state tax. 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.