GST classification of railway track materials confirms specified rail components attract the scheduled goods tax rate. Railway or tramway track construction materials of iron or steel are classified as goods under Schedule 3 and subject to GST @ 18% until 21-09-2025, covering rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.