Supply classification: reclassified supplies allow refund or interest waiver on wrongly paid GST under prescribed conditions. A registered person who paid central tax and State tax on a transaction treated as intra State but subsequently held to be inter State is entitled to a refund in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as inter State but later held 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 classification: reclassified supplies allow refund or interest waiver on wrongly paid GST under prescribed conditions.
A registered person who paid central tax and State tax on a transaction treated as intra State but subsequently held to be inter State is entitled to a refund in the manner and subject to conditions prescribed. Where integrated tax was paid on a transaction treated as inter State but later held intra State, the registered person need not pay interest on the State tax payable.
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