Section 2(c) in Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019
(c)"establishment" means an establishment which carries on, any business, trade, manufacture or any journalistic or printing work, or business of banking, insurance, stocks and shares, brokerage or exchange or profession or any work in connection with, or incidental or ancillary to, any business, trade or profession or manufacture; and includes, -(i)establishment of any medical practitioner (including hospital, dispensary, clinic, polyclinic, maternity home and such others), architect, engineer, accountant, tax consultant or any other technical or professional consultant;(ii)a society registered under the Societies Registration Act, 1860, (XXI of 1860) and a charitable or other trust, whether registered or not, which carries on, whether for purposes of gain or not, any business, trade or profession or work in connection with or incidental or ancillary thereto;(iii)shop, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment; to whom the provisions of the Factories Act, 1948, (LXIII of 1948) do not apply;(iv)such other establishment as the State Government may, by notification in the Official Gazette, declare to be an establishment for the purposes of this Act;
