Agree!!
For further clarifying..
It is applicable to Any organisation whether it is a factory or a shop or a commercial establishment or mine oe railway, a private limited company or a public limited company where 10 or more people are working. Once the employee strength reaches 10, the Act becomes applicable and even after that if employee number reduced to less than 10, it remains applicable. Earlier, it was not applicable to teachers but after amendment to section 2(e) of the Act, it has defined as it includes any person, employed to do any kind of work. So there is no confusion. Irrespective of the nature of the work and organisation, The Payment of Gratuity Act is applicable to all organisation employing 10 or more people.
So all such employees are covered employees!!
& remaining are non covered!!