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    <title>Tax wrongfully collected and deposited with the Central or a State Government</title>
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    <description>Where a taxable person pays CGST/SGST treating a transaction as intra-state but it is later held inter-state, the person is entitled to a refund of the CGST/SGST paid in the prescribed manner and conditions. Where IGST is paid treating a transaction as inter-state but is later held intra-state, the person shall not be required to pay interest on the CGST/SGST payable following reclassification.</description>
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      <link>https://www.taxtmi.com/acts?id=23217</link>
      <description>Where a taxable person pays CGST/SGST treating a transaction as intra-state but it is later held inter-state, the person is entitled to a refund of the CGST/SGST paid in the prescribed manner and conditions. Where IGST is paid treating a transaction as inter-state but is later held intra-state, the person shall not be required to pay interest on the CGST/SGST payable following reclassification.</description>
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