What is the Power to exempt? Section 5 of Payment of Gratuity Act 1972
5. (1) The appropriate Government may, by notification, and subject to such conditions as may be specified in the notification, exempt any establishment, factory, mine, oilfield, plantation, port, railway company or shop to which this Act applies from the operation of the provisions of this Act if, in the opinion of the appropriate Government, the employees in such establishment, factory, mine, oilfield, plantation, port, railway company or shop are in receipt of gratuity or pensionary benefits not less favourable than the benefits conferred under this Act.
(2) The appropriate Government may, by notification and subject to such conditions as may be specified in the notification, exempt any employee or class of employees employed in any establishment, factory, mine, oilfield, plantation, port, railway company or shop to which this Act applies from the operation of the provisions of this Act, if, in the opinion of the appropriate Government, such employee or class of employees are in receipt of gratuity or pensionary benefits not less favourable than the benefits conferred under this Act.
(3) A notification issued under sub-section (1) or sub-section (2) may be issued retrospectively a date not earlier than the date of commencement of this Act, but no such notification shall be issued so as to prejudicially affect the interests of any person.
Section 2A - Continuous service
Section 3 - Controlling authority
Section 4 - Payment of gratuity
Section 4A - Compulsory insurance
Section 7 - Determination of the amount of gratuity
Section 7B - Powers of Inspectors
Section 8 - Recovery of gratuity
Section 10 - Exemption of employer from liability in certain cases
Section 11 - Cognizance of offences
Section 12 - Protection of action taken in good faith
Section 13 - Protection of gratuity
Section 13A - Validation of payment of gratuity