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    <title>Tax wrongfully collected and paid to Central Government or State Government.</title>
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    <description>Reclassification of supply between intra-State and inter-State affects GST payable: if central and State tax were paid treating a transaction as an intra-State supply but it is later held to be inter-State, the taxes paid shall be refunded in the prescribed manner and subject to conditions; if integrated tax was paid treating a transaction as inter-State but it is later held to be intra-State, no interest shall be payable on the State tax amount that becomes payable.</description>
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      <description>Reclassification of supply between intra-State and inter-State affects GST payable: if central and State tax were paid treating a transaction as an intra-State supply but it is later held to be inter-State, the taxes paid shall be refunded in the prescribed manner and subject to conditions; if integrated tax was paid treating a transaction as inter-State but it is later held to be intra-State, no interest shall be payable on the State tax amount that becomes payable.</description>
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