Tax wrongfully collected: refund available when supply classification shifts from intra State to inter State; interest relief on reclassification. If a registered person pays central and State tax treating a transaction as an intra State supply but it is later held to be inter State, the statute entitles the person to a refund of the taxes paid in the manner and subject to conditions prescribed. If integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the person is not required to pay interest on the State tax found 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 wrongfully collected: refund available when supply classification shifts from intra State to inter State; interest relief on reclassification.
If a registered person pays central and State tax treating a transaction as an intra State supply but it is later held to be inter State, the statute entitles the person to a refund of the taxes paid in the manner and subject to conditions prescribed. If integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the person is not required to pay interest on the State tax found payable.
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