1). Exemption under Section 17(1) (a) :
* Considered where the rates of contribution are not less - favorable than the statutory rates provided in Section-6 of the Act and the employees are also in enjoyment of other PF benefits which are also on the whole not less favorable than the benefits provided under the Act Scheme.
* The authority to grant this exemption is the ‘Appropriate Government’ as defined in Section 2 (a) of the Act (Central / State Government, as the case may be) and notified in the Gazette.
2). Exemption under Section 17(1) (b) :
* Exemption under Section 17(1) (b) is granted where the employees in an establishment are in enjoyment of benefits in the nature of P.F., Pension or gratuity which are separately or jointly are on the whole not less favorable than the benefits provided under the Act/Scheme. * It is granted by the ‘Appropriate Government’, through a notification in the official gaze.