In conjoint reading Defination of "person" u/s 2(84) , "Business" u/s 2(17), Consideration u/s 2(31) co-operative society (being a person as defined above)
provides services to its member in the form of
facilities or benefits to it member (in course of
business) for a consideration. Hence based on above
definition and concept of supply co-operative society
also gets covered under GST.
So when aggregate turnover of a Cooperative
Societies in a financial year exceeds twenty 20lac,
such Cooperative Societies become liable for
Registration under GST as per Sec 22.(1) of CGST
Act.
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