Warehouse tax payment conditions govern removal and deposit of goods for manufacturing or other operations. Goods intended for manufacturing or other operations in a warehouse are subject to a special tax-payment condition before warehousing. Dutiable goods deposited in a warehouse must ordinarily be goods on which integrated tax and goods and services tax compensation cess have been paid, and for the limited purpose of duty payable other than those amounts they are treated as warehoused goods. Removal for deposit in a warehouse is permitted only where a bill of entry for home consumption has been filed and the goods have been assessed, the relevant integrated tax and cess have been paid, or, in the case of goods removed from another warehouse, the bill of entry for home consumption has been presented and the relevant tax and cess have been paid before removal.