Tax misclassification: refund rights and interest treatment when a supply's intra State/inter State classification is subsequently changed.

If a registered person paid central and State tax treating a transaction as intra State but it is later held inter State, the statute permits refund of taxes paid in the prescribed manner and subject to conditions. If integrated tax was paid treating a transaction as inter State but later held intra State, the registered person is not required to pay interest on the State tax payable following reclassification.

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