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<h1>Reclassification of supply: refunds for wrongly paid central or state tax and no interest on state tax where IGST was paid.</h1> Reclassification of supply status between intra State and inter State triggers corrective relief: taxes paid as central and State tax on a transaction treated as intra State but later held inter State are refundable in the prescribed manner and subject to conditions; where integrated tax was paid treating a transaction as inter State but later held intra State, no interest is payable on the State tax determined to be due.