The Middle East Library for Economic Services2025-04-282025-04-282010-05-27https://dspace.id.com.eg/handle/123456789/2301English & Arabic.Article 11: The texts of serial sub Nos. (5/B/3 and 5/B/4) of Schedule No. (1) attached to the General Sales Tax Law promulgated by Law No. 11 of the year 1991 shall be substituted as follows: Article 12: Water cement of all kinds including agglomerated non-ground cement (Clinker) whether colored or not shall be subject to the general sales tax at the rate of (5%), and any provision contradicting the same shall be superseded.enPeople's AssemblyState General BudgetGeneral Sales Tax LawTax LawOther