Main Object Clauses

  1. To carry on the business of designing, developing, publishing and distributing video games, mobile games, online games and interactive entertainment software for consoles, personal computers, mobile devices and web platforms, including free-to-play, subscription and in-app purchase business models.
  2. To carry on the business of animation, visual effects (VFX), 3D modelling, motion graphics, augmented reality and virtual reality content production for films, television, advertising, gaming and educational applications.
  3. To provide game art, animation outsourcing, post-production, dubbing, sound design and localisation services to domestic and international studios, and to operate gaming tournaments, esports events and streaming content businesses.
  4. To develop, own, license and merchandise intellectual property relating to games and animation, including characters, storylines, artwork and soundtracks, and to deal in gaming hardware, accessories and related merchandise.

NIC Code: 59/62 — Motion picture and programme production (59); software development (62)

Related Licences & Registrations

  • Copyright Registration: Register game code, artwork, music and characters — gaming IP disputes turn on who can prove first ownership.
  • Trademark: Game titles and studio names need protection before launch; app-store squatting is rampant.
  • GST Registration: Online gaming for money faces 28% GST on full face value under recent amendments — structure the business model with this in mind.
  • MeitY/State Gaming Rules: Real-money gaming is regulated state by state; several states prohibit it entirely — know your launch states before building.

ROC Filing Notes

  • Separate “games of skill” development from any real-money gaming activity in distinct clauses; MCA and later regulators read these objects, and blended wording creates problems.
  • If the studio will publish third-party games (not just its own), add a publishing and distribution clause — development and publishing are different activities for app-store and tax purposes.
  • Animation services for foreign studios is export revenue; keep an “outsourcing and services” clause so export documentation and LUT filings align with the objects.