https://www.scconline.com/blog/post/2024/02/14/when-payment-of-gratuity-act-is-applicable-in-establishment-calculation-to-be-made-as-per-limits-prescribed-by-central-govt-tripura-hc-legal-news/
Calculation must be made as per limits prescribed by Central Govt from time to time in case Payment of Gratuity is applicable on any establishment: Tripura HC