Cross-LoC trade constitutes intra-state trade, observes J-K High Court
GST
Dated:- 29-11-2025
PTI
Srinagar, Nov 28 (PTI) Jammu and Kashmir and Ladakh High Court has said the cross-Line of Control (LoC) trade between the Union territory and Pakistan-Occupied Kashmir constitutes intra-state trade under the GST Act, as PoK is legally a part of the territory of the erstwhile state of J&K.
The Court was hearing writ petitions filed by traders who had engaged in barter/supply transactions with people across the LoC during 2017-2019.
The petitioners have challenged the show-cause notices issued by tax authorities demanding GST, challenging the territorial and supply classification on various grounds.
A division bench comprising J
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