The Payment of Gratuity Act, 1972 does not apply to which of the following —

(A) Every factory, mine, oilfield, plantation, port and railway company

(B) Every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more persons are employed, or were employed, on any day of the preceding twelve months

(C) Every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which less than 10 persons are employed, or were employed, on any day of the preceding twelve months

(D) Such other establishments or class of establishments in which ten or more employees are employed, or were employed, on any day of the preceding twelve months as the Central Government may, by notification specify in this behalf.