LTI system without constant coefficient differential equation
As long as a system can be characterized by its transfer function, or, equivalently, by its impulse response, the system is LTI. For the LTI property it's irrelevant if the transfer function is rational or not.

If the transfer function is rational (and positive-real), the system can be realized by a circuit containing lumped elements, i.e., ideal R, L, and Cs. On the other hand, a simple example of a non-rational transfer function is an ideal delay line (e.g., approximated by a long cable), the transfer function of which is $H(s)=e^{-sT}$, where $T$ is the delay.

In sum, the exact expression for $H(s)$ is irrelevant for the LTI property of the corresponding system. However, $H(s)$ can only be realized by resistors, inductors, and capacitors if it is a rational function (and if it is positive-real).