Explanation:

- The National Institute of Water Sports is located in Goa.

- It is a premier institute established by the Ministry of Tourism, Government of India.

- The institute focuses on providing training and education related to water sports.

- Option 1: Maharashtra is incorrect as it does not house the National Institute of Water Sports.

- Option 2: Goa is correct.

- Option 3: Karnataka is incorrect for this context, even though it is a neighboring state to Goa.

- Option 4: Assam is incorrect as it is located in the northeastern part of India, far from Goa.

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