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            <h1>Valuation rules under Section 15(5) and Rules 31A-31C for online gaming; 6% tax on specified construction materials</h1> Section 15(5) of the CGST Act empowers the Government, on Council recommendations, to prescribe valuation methods for notified supplies; Notification No. 49/2023 (effective 1.10.2023) specifies valuation rules for online money gaming, other online gaming and actionable claims in casinos (addressed by Rules 31A-31C). Separately, Notification No. 14/2025 (effective 22.09.2025) notifies a 6% central tax on specified construction materials supplied intra-State, including fly ash bricks/aggregates/blocks, certain fossil meal bricks, building bricks and earthen or roofing tiles.

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