Manufacture and other operations in relation to goods in a warehouse:

Manufacture in bonded warehouse: GST and customs obligations govern removal for domestic supply or export.

Section 65 permits manufacture and other operations in bonded warehouses under regulations that prescribe licence eligibility, bond and account requirements, facility and personnel standards, and procedural safeguards; application, bond and account forms are set out in Circular No.34/2019-Customs. Exports of resultant products require a shipping bill and GST invoice and exempt duty on imported inputs under section 69; domestic clearance constitutes a taxable supply under the CGST Act, necessitating payment of GST and import duties via an ex-bond bill of entry and recording in prescribed accounts. Prior officer permission is not essential where documentation is filed and duties paid; jobwork and capital goods repair are permitted under specified conditions.