intra-state trade
Jammu and Kashmir High Court Rules PoK Trade Exempt from GST: Reaffirming PoK as Integral Part of India
Dec 01, 2025 02:04 am CST
The Jammu and Kashmir High Court has ruled that trade between J&K and Pakistan Occupied Kashmir (PoK) qualifies as intra-state trade, exempting it from GST taxation. This landmark ruling reinforces India's territorial claim that PoK is an integral part of India despite cross-LoC trade remaining suspended since 2019 due to security concerns.
J&K High Court Rules Cross-LoC Trade with PoK as Intra-State under GST Act: Legal Implications for Traders
Nov 29, 2025 10:35 am CST
The Jammu and Kashmir and Ladakh High Court has ruled that trade across the Line of Control between J&K and Pakistan-Occupied Kashmir constitutes intra-state trade under GST legislation. The landmark judgment affects traders who conducted barter transactions during 2017-2019, dismissing their petitions challenging tax authority notices. The court emphasized that PoK remains legally part of J&K territory despite being under de-facto Pakistani control.