Dear Selvaraj,
Though the last drawn salary is an important factor for calculation of the statutory gratuity payable to an employee on the termination of his employment, neither the mode of its payment nor its constitution like consolidated or componential structure plays any role in the determination of his eligibility for gratuity under the PG Act 1972.
On the contrary, in case of consolidated salary/wages, the entire sum would be taken into account for the purpose of calculation of gratuity under the Act; if it comprises of several components like basic, dearness allowance and other allowances, only the sum of basic and D.A would be taken into account.