Supply classification change: refund entitlement or interest waiver when transaction recharacterised between intra State and inter State. Where a registered person pays central tax and State tax on a transaction treated as an intra State supply but later held to be inter State, the statute entitles the person to a refund of those taxes in the prescribed manner and subject to prescribed conditions. Where a registered person pays integrated tax on a transaction treated as inter State but later held to be intra State, the person is not required to 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 change: refund entitlement or interest waiver when transaction recharacterised between intra State and inter State.
Where a registered person pays central tax and State tax on a transaction treated as an intra State supply but later held to be inter State, the statute entitles the person to a refund of those taxes in the prescribed manner and subject to prescribed conditions. Where a registered person pays integrated tax on a transaction treated as inter State but later held to be intra State, the person is not required to pay interest on the State tax payable.
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