Organization : Commercial Tax Department Telangana
Facility : Luxury Tax Registration
Luxury Tax Registration : https://tgct.gov.in/tgportal/
Home Page :https://www.tgct.gov.in/tgportal/index.aspx
Luxury Tax Registration :
Luxury Tax is applicable to Tobacconist, Hotels and Hospitals. The category of Hotels and Hospitals concern under this Act are as follows:
Related : Commercial Tax Department Telangana Profession & Entertainment Tax ePayment : www.statusin.in/1080.html
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.
What are the forms in which a dealer has to apply for registration?
The application form for registration is Form-H
How do i register for Luxury Tax Registration?
In an effort to ease the process of Registration for dealers applying for Luxury Tax Registration, the following process is notified with immediate effect. A dealer seeking Registration under the THE TELANGANA TAX ON LUXURIES ACT, 1987 now has an option to utilize any of the following facilities to apply for registration
1) Through Online mode:
A dealer can file the LTax registration application ONLINE on the CTD Portal and also scan & upload the Supporting documents through the CTD Portal
2) Through Courier/ Registered Post:
A dealer can file an application Online/Offline and send the supporting documents to the Office of the Concerned Registering Authority (CTO) through Courier or Registered Post
3) In person before the Concerned Registration Authority (CTO):
A dealer can submit his application and all supporting documents before the Registration Authority in person.
Is there a checklist of the supporting documents that i need to submit along with my application?
Yes. There is a checklist of documents required for registration.
Who is the registering authority to issue a l tax registration?
The registering authority for l tax registration is the acto of a circle.
Will i be given a unique number on approval of my registration?
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.
What are the timelines for the RC to be issued?
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.
How will i get my registration certificate?
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.
Is there any fee for registration?
It may be noted that there is no registration fee for Luxury Tax registration