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    <title>Cross-LoC trade constitutes intra-state trade, observes J-K High Court</title>
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    <description>Cross LoC trade is treated as intra state trade under the GST Act because Pakistan Occupied Kashmir territories are regarded as part of the erstwhile State of Jammu &amp; Kashmir, so suppliers&#039; locations and places of supply fell within the then State; parties receiving show cause notices challenging territorial and supply classification are to avail statutory remedies under the CGST Act, 2017. Claims that transactions were barter or zero rated were asserted but did not change the territorial GST character.</description>
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      <description>Cross LoC trade is treated as intra state trade under the GST Act because Pakistan Occupied Kashmir territories are regarded as part of the erstwhile State of Jammu &amp; Kashmir, so suppliers&#039; locations and places of supply fell within the then State; parties receiving show cause notices challenging territorial and supply classification are to avail statutory remedies under the CGST Act, 2017. Claims that transactions were barter or zero rated were asserted but did not change the territorial GST character.</description>
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