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    <title>Tax wrongfully collected and paid to Central Government or State Government.</title>
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    <description>Where a transaction&#039;s classification changes between intra State and inter State under the West Bengal GST Act, a registered person who paid central and State tax treating it as an intra State supply is entitled to refund of those taxes as prescribed. Conversely, where integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the registered person need not pay interest on the State tax payable due to reclassification.</description>
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      <description>Where a transaction&#039;s classification changes between intra State and inter State under the West Bengal GST Act, a registered person who paid central and State tax treating it as an intra State supply is entitled to refund of those taxes as prescribed. Conversely, where integrated tax was paid treating a transaction as inter State but it is later held to be intra State, the registered person need not pay interest on the State tax payable due to reclassification.</description>
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