<h1>GST classification of railway track materials confirms specified rail components attract the scheduled goods tax rate.</h1> 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.