Yes, in the context of sales with GST (Goods and Services Tax), the Material Tax Classification is indeed required. The Material Tax Classification is used to determine the tax rate applicable to a particular material or product during the sales process.

In SAP SD, the Material Tax Classification is assigned to each material master record. It helps in determining the correct tax code for the material when creating sales orders, deliveries, and invoices. The tax code is then used to calculate the tax amount based on the tax rate defined for that particular tax code.

The Material Tax Classification is an important aspect of GST compliance as it ensures that the correct tax rates are applied to the sales transactions. It helps in accurately calculating the tax liability and generating the necessary tax reports for compliance purposes.

It's worth noting that the specific configuration and setup of Material Tax Classification may vary depending on the country-specific GST regulations and the organization's requirements. Therefore, it is essential to consult with tax experts and follow the relevant guidelines to ensure proper compliance with GST regulations.