Is there any provision like deducting ESI, PF, and PT in NGO's Sector?

Dear All, Hope all are doing good!!!

My Name is Prakash Just I Want to know that is there any provision like deducting ESI, PF, and PT in NGO's Sector
Whether it is Applicable Please share the circular if you have.

NGOs per se is not an industry and as such labour laws like ESI and PF are not applicable. But at the same time, if the NGO is engaged in some kind of industrial activity and the employees are paid wages/ salary the benefits of ESI, PF etc should be extended to that NGO also.

The organization is an industry if there exist:
systematic activity,
carried on by co-operation between an employer and an employee
for the production of goods and services calculated to satisfy human wants and wishes (not spiritual or pious in nature but inclusive of material things or services geared to seek celestial bliss)
Whether or not any capital has been invested and such activity is carried on with profit motive or not.