Inter-State character of warehoused supplies: taxpayers paying central and state tax deemed compliant if amount equals integrated tax. Supply of goods deposited in customs bonded warehouses retained an inter-State character, but portal constraints led suppliers to report such transfers as intra-State and pay central and state tax. The Commissioner directs a one-time administrative exception: suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements if the total of central and state tax paid equals the integrated tax liability for those supplies.