Section 2(gg) in Andhra Pradesh Tax on Luxuries Act, 1987
(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; and
