Section 102
Power to exempt from cess.
The Code on Social Security, 2020
About this Act
An Act to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors and for matters connected therewith or incidental thereto.
Notwithstanding anything contained in this Chapter, the
appropriate Government may, by notification, exempt any employer or class of employers in a State from
the payment of cess payable under this Chapter where such cess is already levied and payable under any
corresponding law in force in that State.