Section 102 of CSSA : Section 102: Power To Exempt From Cess

102. 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.

Section 102 Simplified: Even though there are rules about payments (called cess) for social security in this section of the law, the government has the power to say that certain employers or types of employers don't have to pay it. This can happen if the employers are already paying a similar type of cess under a different law in their state.