Trade Classification Between J&K and PoK Under GST
The Jammu & Kashmir High Court ruled that Pakistan-occupied Kashmir (PoK) remains part of the territory of Jammu & Kashmir. Consequently, according to the Court, commercial transactions between the Union Territory (UT) of J&K and PoK should be treated as intra-state trade under the Goods and Services Tax (GST) Act.
"The territories of Pakistan-occupied Kashmir continue to form part of the State of Jammu & Kashmir."
This interpretation affects the GST application, implying that the movement of goods and services between these regions is not considered interstate trade but rather within the same state jurisdiction.
Legal and Administrative Implications
The Court's position underscores the constitutional perspective that the entire region, including PoK, legally belongs to Jammu & Kashmir. This affects taxation policies, regulatory controls, and trade compliance under the GST regime.
Due to this ruling, transactions with PoK are subject to intra-state GST provisions, influencing tax liability and administrative procedures for traders and businesses operating in these areas.
Author's summary:
The J&K High Court affirmed PoK as part of Jammu & Kashmir, declaring trade between these regions intra-state under GST law, impacting tax treatments and legal frameworks in the area.
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