SRINAGAR:  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.