Whether RCM applicable in case of Honorarium paid to the director of the co op bank by Co Op?

Reply—  As per section 9(3) of CGST Act, 2017 and No.13/2017-Central Tax (Rate) dated 28.06.2017, reverse charge is applicable where—

Supplier of service — A director of a company or a body corporate

Category of supply of service—Services supplied by a director of a company or a body corporate to the said company or the body corporate.  

Recipient of service — The company or a body corporate located in the taxable territory.

The term body corporate has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.

2(11) "body corporate" includes a company incorporated outside India, but does not include—

(i) a co-operative society registered under any law relating to co-operative societies; and

(ii) any other body corporate (not being a company as defined in this Act), which the Central Government may, by notification, specify in this behalf;

In your case, the recipient of service is co-operative bank, which is neither a company nor a body corporate, reverse charge will not applicable.