Danielle McLaughlin, 28, is said to have been naked when she was found by officers near Deobagh beach in Canacona, an Indian city popular with tourists.
One person has reportedly been arrested and police say they are investigating if Ms McLaughlin was raped.
Inspector Filomeno Costa said: "The body had bruises and her face was badly smashed. Looking at the injuries we concluded that that it was a case of murder.
"We sent her body to Goa Medical College for autopsy and are awaiting a report to ascertain if she was sexually assaulted.
"We are also speaking with the hotels where she had stayed to find out if she was with her friends or holidaying alone."
Pictures from the scene show police officers standing by a body on a dirt track surrounded by trees.
The Irish Department of Foreign Affairs and Trade told Sky News Miss McLaughlin travelled to India using a British passport, but added that its embassy in India "is following up on the suspected murder".
It said: "The Irish Embassy is liaising closely with the British authorities and an Irish consular official is travelling from New Delhi to Goa".
In 2008, Briton Scarlett Keeling was found dead on Anjula beach in Goa.
The 15-year-old had been drugged, raped and was found half-naked in shallow water.
Last year, two men were cleared over the death.
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