Casinos are among the main attractions of Goa. The konkan state is often called as ‘casino capital of India’. In this post, we lay out frequently raised regulatory questions pertaining to casinos.
1) Is a license required to operate a casino in GOA?
Yes. Licenses are required for both offshore and land-based casinos.
2) Under what law, the operation and functioning of casinos is regulated?
In Goa, casinos are regulated under the Goa, Daman and Diu Public Gambling Act, 1976
3) What is the relevant department concerning the regulation and supervision of casinos in Goa?
Home Department, Government of Goa is the relevant authority for the regulation and supervision of casinos. Further, a gaming commissioner is appointed under Section 13C of the Goa Public Gambling (Amendment) Act 2012.
4) Who can apply for a casino license?
Any person who can be an individual, Firm or a Company
5) Who can operate a casino in GOA?
Only Casino Licence Holder
6) Are stand-alone casinos allowed in GOA?
Offshore casino licenses are given to Ships on a standalone basis, whereas the land-based casino licenses are given only to 5 Star Hotels.
7) Is a minimum number of hotel rooms required?
Hotel has to be a 5 Start.
8) Are gambling halls allowed?
Within the licensed premises of a 5 Start Hotel.
9) What kind of other licenses does GOA require for casinos?
Other than a Casino License there are a few other licenses like Excise License, GST, Shops & Establishment are required
10) What are the costs of applying for a casino license?
At present application fee for a land-based casino license is INR 50 Lakh ( USD: 62,500). Additionally, casinos are required to pay an annual recurring fee as follows:
11) Are casino supplies subject to GST?
Activities relating to the lottery, betting or gambling, under the current GST Law, are treated as an actionable claim and are subject to taxation at the rate of 28% on the entire bet amount. Skill games are subject to 18% of the contest entry amount. Services by way of admission to entertainment events or access to casinos, etc. are exigible to tax at the rate of 28%.
11) What is the term of a casino license?
5 Year
12) Is a casino license transferable?
Yes and the transfer fee is INR 5 Cr (USD 6,25,000)
13) Can a casino license be renewed?
Yes (The fee at present is INR 1Cr (USD 1, 25,000)
14) Can casino licenses be suspended or revoked?
Yes
15) Are electronic amusement/slot machines permitted in Goa?
The current law allows the offering of “games of electronic amusement/slot machines” in five-star hotels in the territory of Goa under a licensing regime. Table games and gaming can also be offered onboard offshore vessels, under the terms of the licence.