Telangana Tax on Luxuries (Amendment) Order, 2016

G.O.MS.No. 15

Read the following:-

1. The Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014)

2. G.O.Ms.No.145, Revenue (CT.II) Dept., dated 25.8.2015

3. From the CCT, TS, Hyd., Ref.No.A(1)/154/2015, dt.18.11.2015


In the G.O. 2nd read above, the Andhra Pradesh Tax on Luxuries Act, 1987 has been adapted to the State of Telangana.

2. The Commissioner of Commercial Taxes in his letter 3rd read above, has submitted proposals for certain amendments to the Telangana Tax on Luxuries Act, 1987.

3. Government after careful examination of the matter, have decided to amend the said Act suitably.

4. Accordingly, the following Notification will be published in an Extra-ordinary Issue of the Telangana Gazette, dated:19.01.2016.


In exercise of the powers conferred by section 101 of the Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014) the Government of Telangana hereby makes the following order namely,-

1. This order may be called the Telangana Tax on Luxuries (Amendment) Order, 2016.

2. In Section 4A of the said Act:-

(1) Before the Explanation under sub-section (1), a new sub-section

(1)(a) is inserted as follows:

"(1)(a) : No Hospital or Hotel to which Luxury Tax is applicable shall conduct business in Telangana State unless such Hospital or Hotel obtains, on application, a registration in the prescribed form."

(2) for sub-section (2) the following shall be substituted namely:

"(2) : Every tobacconist or Hospital or Hotel required to obtain a registration under sub-section (1) or sub-section (1)(a) as the case may be shall make an application in this behalf to such authority and accompanied by a fee of rupees five hundred."

(3) In sub-sections (5), (6), (7), (8), (9) and (10) after the words "Tobacconist", the words "Hospital or Hotel" shall be inserted.


Ajay Misra



The Commissioner of Printing, Stationary & Stores Purchases(Publication Wing),

Telangana, Hyderabad... for publication of the Notification ( 2 copies).

The Commissioner, Commercial Taxes, Telangana State, Hyderabad.

The General Administration (Vigilance & Enforcement) Department, BRKR

Building, Telangana, Hyderabad.

The Secretary, Sales Tax Appellate Tribunal, Hyderabad

The State Representative before the Sales Tax & VAT Appellate Tribunal,

O/o the Secretary, Sales Tax & VAT...

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