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TDS provision is not applicable to co-operative society.

TDS — Respondent denied benefit of ITC to the buyers of the flats being constructed by him in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and realized more price from them than he was entitled to collect and also compelled his consumers/buyers to pay more GST than that they were required to pay. The respondent is liable for imposition of penalty. — Tamil Nadu Coop Silk Producers Federation Ltd., In Re… [2019] 17 TAXLOK.COM 107 (AAR-Tamil Nadu)