A Shop shall mean any premises where any trade or business is carried on or where services are rendered to customers, and includes offices, storerooms, go downs, or warehouses, whether in the same premises or otherwise, used in connection with such trade or business, but does not include a commercial establishment or a shop attached to a factory where the persons employed in the shop fall within the scope of the Factories Act, 1948.

A Commercial Establishment shall mean a commercial or trading or banking or insurance establishment, an establishment or administrative service in which person employed are mainly engaged in office work, a hotel, restaurant, boarding or eating house, a café or any other refreshment house, a theatre or any other place of public amusement or entertainment and includes such establishments as the State government may by notification declare to be a commercial establishment for the purpose of this Act.