28% GST takes effect on chip purchases at Deltin Casinos

Deltin Casinos has applied a 28% Goods and Services Tax to the amount paid for chips and playing coupons bought for use inside its casinos, effective October 1, 2023. The operator attributes the change to Notification No. 51/2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs¹.

The notice appears across Deltin's casino, hotel, poker, offers and gallery pages, and states that the tax is charged on the amount paid at the point of purchase rather than on winnings or on the outcome of play¹. The same notice states that tax already paid on a chip or coupon purchase is not returned if the chips or coupons are later handed back or cashed in¹.

The notice names Deltin Casinos generally rather than listing individual properties. Deltin's published properties include Deltin Royale, Deltin Jaqk and Deltin Suites in Goa, The Deltin in Daman, and Deltin Denzong in Sikkim². Deltin Suites is described as the group's first onshore casino, with a dedicated gaming area of 1,000 sq. ft.³. The Deltin in Daman is described as a 176-room five-star hotel⁶.

Deltin also describes two kinds of playing instruments on its site: non-negotiable playing chips (NNPC), which it says are like cash chips, and one-time playing coupons (OTPC), which it says can be used once on limited games and limited bets¹. Its published gaming offers list OTPC play values handed over at check-in³:

• ₹2000 or ₹1000 at Deltin Royale³
• ₹1000 at Deltin Jaqk³
• ₹500 at Deltin Zuri³
• ₹1000 at Deltin Denzong³

The tax notice does not distinguish between these instruments; it refers to chips and playing coupons together¹.

What it means for players

The tax is charged when chips or coupons are bought, so the amount paid at the cage or cashier is higher than the face value of the chips received.

Because the notice says tax paid at purchase is not refunded on return or encashment, a player who buys chips, does not play, and hands them back does not recover the tax portion¹. The notice does not describe any exemption, threshold or category of player, and it does not say whether the tax is included in or added to published package prices. Those points have not been reported.

The notice applies to purchases made for use within Deltin Casinos. It does not address winnings, withdrawals or play at other operators.

What happens next

No further steps, deadlines or implementing guidance beyond the October 1, 2023 effective date appear in the notice¹. Deltin's poker page lists upcoming events in Goa, including a Poker Cash Festival from 24 September 2026 to 28 September 2026 and Immortals from 22 October 2026 to 28 October 2026, with no stated change to the tax position for those events².

For background on how operator-level taxes reach players, see Betting Duty, GST and Casino Tax: How Operator Taxes Reach Players and Tax on Gambling Winnings in Asia. For chip handling, see Buying and Cashing Chips: Casino Cages, Currencies and Chip Rules in Asia and Non-Negotiable Chips, Free Play and Match Play Coupons Explained. For the properties named, see Deltin Casinos in Goa: Entry and Chip Charges and Big Daddy vs Deltin Casinos in Goa. For the wider market, see Casinos and Integrated Resorts in Asia and Can I Gamble in India?.