1. Sir, ESI Act, 1948 is a Central Act and it is equally applicable in all States under section 1(3) on factories employing 10 or more persons only in those areas where the said Govt. has issued notification under said Act. However, under section 1(5) of the said Act, the Act has been extended to some other establishments viz. shops, hotels etc.by the appropriate State Govts. For coverage of other establishments under section 1(5),in respect of Maharashtra, you may confirm the position from appropriate Regional Office/Sub-Regional Office of ESIC.
2. The rates of deductions are mentioned in ESI (Central) Rules, 1952. You can download the said Act, and rules/regulations framed thereunder and other literature from the website of ESIC alongwith details of benefits available and terms and conditions thereof.