In re State Co-Operative Union (GST AAR Kerala)
The applicant, the State Co-operative Union, is a statutory body established by the Government of Kerala under Section 89 of the Kerala Co-operative Societies Act, 1969. Its primary function is to organize, promote, and develop co-operative societies and provide co-operative education and training. The objectives under Section 91 include organizing and developing co-operative societies, carrying out cooperative propaganda, spreading education on co-operative principles, participating in local development activities, and organizing training programmes for employees and committee members of co-operative societies.
The applicant conducts the Junior Diploma in Co-operation (JDC) and Higher Diploma in Co-operation and Business Management (HDC & BM) courses through 13 training colleges, 10 training centres, and 6 JDC extension centres across Kerala. JDC is a 10-month diploma course requiring SSLC as the minimum qualification, while HDC & BM is a 12-month postgraduate diploma course requiring graduation. These courses are recognized by the Government of Kerala, the Kerala Public Service Commission (PSC), and the Co-operative Service Examination Board. The qualifications are prescribed under Kerala Co-operative Laws as essential for various posts in co-operative societies and Kerala Bank. A Central Board of Examination constituted by the Government conducts examinations and issues certificates.
