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.