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<h1>Special valuation for online gaming and casino actionable claims, plus RSP-based valuation for pan masala and tobacco from 2026</h1> Notified specified supplies for valuation under section 15(5) of the CGST Act as (i) supply of online money gaming, (ii) supply of online gaming other than online money gaming, and (iii) supply of actionable claims in casinos, with effect from 1 October 2023, thereby bringing these supplies within the special valuation mechanism prescribed under section 15(5). With effect from 1 February 2026, additionally notified specified packaged goods on which retail sale price is declared-pan masala; unmanufactured tobacco and tobacco refuse (other than tobacco leaves); cigars, cheroots, cigarillos and cigarettes; other manufactured tobacco (other than biris) and substitutes; and specified inhalation products without combustion-defining 'retail sale price' and related rules, thereby requiring valuation based on the declared (maximum/altered/area-specific) retail sale price for those goods.