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of <h1>GST at 18% From 22 September 2025 Applies to Iron and Steel Railway and Tramway Track Construction Materials</h1> Railway and tramway track construction materials of iron or steel are subject to GST at 18% effective 22 September 2025 and include rails, check-rails, 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 materials specialized for jointing or fixing rails, as specified in the applicable schedule and notification effective from that date.
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