Comparison with Earlier Definition
You may compare the earlier definition with this. Previously, the definition was for specific categories, i.e., clerical, managerial, etc., of employees, and teachers were not covered in those categories. That is why a judgment went against the teachers. Now, the categories have been removed, and all categories of employees, except apprentices, are covered by the Gratuity Act. You may go through the Amendment Bill passed by the Parliament, which clearly mentions that the objective of the amendment is to cover teachers under the Gratuity Act, keeping in view the judgment of the Supreme Court of India.
Accountants, Managers (HR), and Clerks are not mentioned in this amendment. It does not mean that these are not covered.
Moreover, the amendment comes into force with effect from 03.04.1997, the date from which educational institutions were covered under the Gratuity Act. A copy of the Bill passed in the Parliament is attached.
Regards,
SK