law: Payment of Gratuity Act, 1972
  5.Power to exempt.-
  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 favorable than
  
  the benefits conferred under this Act.