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Cross-LoC trade ‘intra-state’ as PoK part of J&K, bound by GST Act: HC
November 30, 2025
|The Morning Standard
THE Jammu and Kashmir and Ladakh High Court has ruled that trade conducted between the Union Terrority and Pakistan-occupied Kashmir (PoK) qualifies as intrastate, since PoK is considered part of J&K and such trade falls within the purview of the GST Act.
The ruling settles a long-pending question around the tax treatment of cross-LoC barter transactions carried out during 2017-2018 and 2018-2019.
Cross-LoC trade was introduced in 2008 as a confidence building measure between India and Pakistan, allowing barter exchange of goods between communities on either side of the LoC. The arrangement continued until February 14, 2019 Pulwama attack, in which 40 CRPF personnel were killed.
هذه القصة من طبعة November 30, 2025 من The Morning Standard.
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