Supply reclassification: refund available when intra State payment proves inter State; interest relief when reverse reclassification occurs. A registered person who paid central and State tax on a transaction treated as an intra-State supply, later held to be inter-State, is entitled to a refund in prescribed manner and conditions; where integrated tax was paid on a transaction treated as an inter-State supply but later held to be intra-State, 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.
Supply reclassification: refund available when intra State payment proves inter State; interest relief when reverse reclassification occurs.
A registered person who paid central and State tax on a transaction treated as an intra-State supply, later held to be inter-State, is entitled to a refund in prescribed manner and conditions; where integrated tax was paid on a transaction treated as an inter-State supply but later held to be intra-State, the registered person need not pay interest on the State tax payable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
