Tax classification error: refund available for wrongly paid central and State tax; no interest where IGST misapplied. Where a registered person pays central tax and State tax treating a supply as intra State but it is subsequently held to be inter State, the person is entitled to a refund of those taxes in the manner and subject to conditions prescribed; where a person pays integrated tax treating a supply as inter State but it is subsequently 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.
Tax classification error: refund available for wrongly paid central and State tax; no interest where IGST misapplied.
Where a registered person pays central tax and State tax treating a supply as intra State but it is subsequently held to be inter State, the person is entitled to a refund of those taxes in the manner and subject to conditions prescribed; where a person pays integrated tax treating a supply as inter State but it is subsequently held to be intra State, the person is not required to pay interest on the State tax payable.
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