Cross-LoC trade is intra-state since PoK part of India: J&K HC
The J&K and Ladakh High Court held that cross-LoC trade with Pakistan-occupied Kashmir constitutes intra-state trade under GST since PoK is legally part of the erstwhile J&K state. It ruled that both supplier location and place of supply lay within the same territory. The decision rejects pleas by traders who argued that the cross-LoC "barter" trade should be exempt.