Tax prepayment for warehoused goods required before manufacturing operations, subject to transitional exclusions and government exemptions. Dutiable goods subject to manufacturing or operations in a warehouse must have integrated tax and goods and services tax compensation cess paid to be warehoused for duty purposes. Such goods may be deposited only after presentation of a bill of entry for home consumption and assessment and payment of the specified tax and cess, or after prescribed conditions on removal from another warehouse. Any unpaid duty must be discharged before removal. Transitional protection and government power to notify exemptions are provided.