Luxury Tax is applicable to Tobacconist, Hotels and Hospitals. The category of Hotels and Hospitals concern under this Act are as follows:
Section 2(cc) : Hospitals means, Corporate Hospitals, Non-Corporate Hospitals, Nursing Homes, Hospitals or Health Clubs or Therapy Centres, Health Spas or Rejuvenation Centres registered under the provisions of the Societies Registration Act which is in force in the State or the Companies Act, 1956, whether proprietary or Partnership (registered or unregistered under the Partnership Act), where residential accommodation with or without board is provided for cash or deferred payment to any person or his attendant for undergoing treatment.
Section 2(f) : “Hotel” means a building or part of a building where residential accommodation with or without board is provided for cash or for deferred payment and includes lodging house and a club.
Section 2(g) : “Luxury provided in a hotel”, means the accommodation for residence provided in a hotel including air conditioning, television, radio, music, extra beds and the like but does not include the charges for food, drink and telephone calls;
Section 2(gg) : “Luxury provided in a hospital” means the accommodation provided in a corporate hospital for any patient or his attendant including air conditioning television, radio, or any other service provided thereto in connection with the residence but does not include any charges for the medical services rendered in connection with the treatment or any amount charged for conducting any medical test or any medicines used by the hospital either for check up or treatment.

However, in the Act, registration is specifically mentioned for only tobacconist under Sec 4-A but no mention is made regarding Hotels and Hospitals.
In view of the above, the following amendments have been made to the Telangana Tax on Luxuries Act, 1987 as well as the Telangana Tax on Luxuries Rules, 1987.
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The application form for registration is Form-H

Yes. There is a checklist of documents required for registration.

The registering authority for l tax registration is the acto of a circle.

Yes. If your registration application is approved, a tax payer identification number will be issued. the L TIN is a 11 digit number with the first two digits as “36” indicating the state of telangana. you will have to use this TIN for all tax purposes.
in case you are already a VAT dealer or registered under any of the other acts, and are in possession of a valid TIN, the same number will be allotted for you under the enrolment category.

The Registration Certificate should be issued within 1 working day from the date of receipt of the application together with all supporting documents. This is in accordance with Rule ________of the Luxury Tax Act & Rules.

1. Once you registration application is approved, the RC certificate will be scanned & Uploaded to the dealer login.
2. The dealer can initiate all his business activities on receipt of the scanned certificate.
3. The Original certificate shall be couriered/sent by RPAD to the premises of the dealer by the Registering Authority.

4. In case of any gap found in the registration application, the Registering authority may return the application to the dealer by recording the reasons in writing and provide the dealer 7 days of time to respond to the query. The dealer may resubmit the application after rectifying the defects noted.
5. In case of rejection of a registration application, the Registering Authority should issue a rejection order, by recoding the reasons for such rejection in writing.

It may be noted that there is no registration fee for Luxury Tax registration

No. You need not approach any office for annual renewal of the L tax registration. Once issued, the certificate is considered to be valid until cancelled.