diff --git a/WORKSPACE b/WORKSPACE
index 33d1929f..912dad8d 100644
--- a/WORKSPACE
+++ b/WORKSPACE
@@ -27,7 +27,7 @@ load("@bazel_tools//tools/build_defs/repo:git.bzl", "git_repository")
 
 git_repository(
     name = "grab_bazel_common",
-    commit = "e68539fe1df4eff9c613bd78a6003c6dad9a0018",
+    commit = "77f924900d1931ef531131132bdfe4842695a030",
     remote = "https://github.com/grab/grab-bazel-common.git",
 )
 
diff --git a/build.gradle b/build.gradle
index 12cd6c14..458c2454 100644
--- a/build.gradle
+++ b/build.gradle
@@ -93,7 +93,7 @@ grazel {
     rules {
         bazelCommon {
             gitRepository {
-                commit = "e68539fe1df4eff9c613bd78a6003c6dad9a0018"
+                commit = "77f924900d1931ef531131132bdfe4842695a030"
                 remote = "https://github.com/grab/grab-bazel-common.git"
             }
             toolchains {
@@ -169,7 +169,7 @@ idea {
     module {
         excludeDirs += [
             file("bazel-bin"),
-            file("bazel-grazel"),
+            file("bazel-" + projectDir.name),
             file("bazel-cache"),
             file("bazel-out"),
             file("bazel-testlogs"),
diff --git a/flavors/sample-android-flavor/BUILD.bazel b/flavors/sample-android-flavor/BUILD.bazel
index 7670c152..36189e80 100644
--- a/flavors/sample-android-flavor/BUILD.bazel
+++ b/flavors/sample-android-flavor/BUILD.bazel
@@ -18,12 +18,17 @@ android_library(
             "generated_value": "generated",
         },
     },
-    resources = {
-        "src/demo/res": {
+    resource_sets = {
+        "demo": {
+            "res": "src/demo/res",
         },
-        "src/free/res": {
+        "free": {
+            "res": "src/free/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -58,10 +63,14 @@ android_library(
             "generated_value": "generated",
         },
     },
-    resources = {
-        "src/demo/res": {
+    resource_sets = {
+        "demo": {
+            "res": "src/demo/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -96,12 +105,17 @@ android_library(
             "generated_value": "generated",
         },
     },
-    resources = {
-        "src/full/res": {
+    resource_sets = {
+        "full": {
+            "res": "src/full/res",
         },
-        "src/free/res": {
+        "free": {
+            "res": "src/free/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -136,10 +150,14 @@ android_library(
             "generated_value": "generated",
         },
     },
-    resources = {
-        "src/full/res": {
+    resource_sets = {
+        "full": {
+            "res": "src/full/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/bazel/rules/AndroidRules.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/bazel/rules/AndroidRules.kt
index f6c46514..aebc1efc 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/bazel/rules/AndroidRules.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/bazel/rules/AndroidRules.kt
@@ -133,7 +133,7 @@ internal fun StatementsBuilder.androidBinary(
     enableCompose: Boolean = false,
     visibility: Visibility = Visibility.Public,
     resourceFiles: List<Assignee> = emptyList(),
-    resources: Assignee? = null,
+    resourceSets: Assignee? = null,
     resValuesData: ResValuesData,
     deps: List<BazelDependency>,
     assetsGlob: List<String> = emptyList(),
@@ -172,7 +172,7 @@ internal fun StatementsBuilder.androidBinary(
         resConfigFilters.notEmpty {
             "resource_configuration_filters" `=` resConfigFilters.quote
         }
-        resources?.let { "resources" `=` resources }
+        resourceSets?.let { "resource_sets" `=` resourceSets }
         deps.notEmpty {
             "deps" `=` array(deps.map(BazelDependency::toString).quote)
         }
@@ -199,7 +199,7 @@ internal fun StatementsBuilder.androidLibrary(
     manifest: String? = null,
     srcsGlob: List<String> = emptyList(),
     visibility: Visibility = Visibility.Public,
-    resources: Assignee? = null,
+    resorceSets: Assignee? = null,
     resourceFiles: List<Assignee> = emptyList(),
     enableDataBinding: Boolean = false,
     enableCompose: Boolean = false,
@@ -226,7 +226,7 @@ internal fun StatementsBuilder.androidLibrary(
                 transform = Assignee::asString
             )
         }
-        resources?.let { "resources" `=` resources }
+        resorceSets?.let { "resource_sets" `=` resorceSets }
         deps.notEmpty {
             "deps" `=` array(deps.map(BazelDependency::toString).map(String::quote))
         }
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidData.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidData.kt
index 9fbc211c..9076a2a0 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidData.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidData.kt
@@ -20,13 +20,18 @@ import com.grab.grazel.bazel.rules.Multidex
 import com.grab.grazel.bazel.starlark.BazelDependency
 import com.grab.grazel.bazel.starlark.LintConfigs
 
+internal data class BazelSourceSet(
+    val name: String,
+    val res: String?,
+    val assets: String?,
+    val manifest: String?,
+)
+
 internal interface AndroidData {
     val name: String
     val srcs: List<String>
-    val res: List<String>
+    val resourceSets: Set<BazelSourceSet>
     val resValuesData: ResValuesData
-    val assets: List<String>
-    val assetsDir: String?
     val manifestFile: String?
 
     // Custom package used for detecting Java/Kotlin sources root
@@ -46,10 +51,8 @@ internal interface AndroidData {
 internal data class AndroidLibraryData(
     override val name: String,
     override val srcs: List<String> = emptyList(),
-    override val res: List<String> = emptyList(),
+    override val resourceSets: Set<BazelSourceSet> = emptySet(),
     override val resValuesData: ResValuesData = ResValuesData(),
-    override val assets: List<String> = emptyList(),
-    override val assetsDir: String? = null,
     override val manifestFile: String? = null,
     override val customPackage: String,
     override val packageName: String,
@@ -65,10 +68,8 @@ internal data class AndroidLibraryData(
 internal data class AndroidBinaryData(
     override val name: String,
     override val srcs: List<String> = emptyList(),
-    override val res: List<String> = emptyList(),
+    override val resourceSets: Set<BazelSourceSet> = emptySet(),
     override val resValuesData: ResValuesData = ResValuesData(),
-    override val assets: List<String> = emptyList(),
-    override val assetsDir: String? = null,
     override val manifestFile: String? = null,
     override val customPackage: String,
     override val packageName: String,
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidExtractor.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidExtractor.kt
index e8479647..41193fba 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidExtractor.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidExtractor.kt
@@ -18,11 +18,9 @@ package com.grab.grazel.migrate.android
 
 import com.android.build.gradle.BaseExtension
 import com.android.build.gradle.api.AndroidSourceSet
-import com.android.build.gradle.internal.dsl.LintOptions
 import com.grab.grazel.GrazelExtension
 import com.grab.grazel.bazel.rules.Multidex
 import com.grab.grazel.bazel.starlark.BazelDependency
-import com.grab.grazel.bazel.starlark.LintConfigs
 import com.grab.grazel.gradle.ConfigurationScope.BUILD
 import com.grab.grazel.gradle.dependencies.BuildGraphType
 import com.grab.grazel.gradle.dependencies.DependenciesDataSource
@@ -36,10 +34,7 @@ import com.grab.grazel.gradle.variant.AndroidVariantDataSource
 import com.grab.grazel.gradle.variant.MatchedVariant
 import com.grab.grazel.gradle.variant.getMigratableBuildVariants
 import com.grab.grazel.gradle.variant.nameSuffix
-import com.grab.grazel.migrate.android.PathResolveMode.DIRECTORY
-import com.grab.grazel.migrate.android.SourceSetType.ASSETS
 import com.grab.grazel.migrate.android.SourceSetType.JAVA_KOTLIN
-import com.grab.grazel.migrate.android.SourceSetType.RESOURCES
 import com.grab.grazel.migrate.dependencies.calculateDirectDependencyTags
 import com.grab.grazel.migrate.kotlin.kotlinParcelizeDeps
 import dagger.Lazy
@@ -105,7 +100,6 @@ constructor(
         matchedVariant: MatchedVariant,
         extension: BaseExtension,
         deps: List<BazelDependency>,
-        sourceSetType: SourceSetType = JAVA_KOTLIN
     ): AndroidLibraryData {
         // Only consider source sets from migratable variants
         val migratableSourceSets = matchedVariant.variant.sourceSets
@@ -115,13 +109,14 @@ constructor(
             extension,
             migratableSourceSets
         ) ?: ""
-        val srcs = androidSources(migratableSourceSets, sourceSetType).toList()
-        val res = androidSources(migratableSourceSets, RESOURCES, DIRECTORY).toList().reversed()
+        val srcs = androidSources(migratableSourceSets, JAVA_KOTLIN).toList()
 
-        val assets = androidSources(migratableSourceSets, ASSETS).toList()
-        val assetsDir = assetsDirectory(migratableSourceSets, assets)
+        val resourceSets = migratableSourceSets.flatMap { it.toResourceSet(project) }
+            .reversed()
+            .toSet()
 
-        val manifestFile = androidManifestParser.androidManifestFile(migratableSourceSets)
+        val manifestFile = androidManifestParser
+            .androidManifestFile(migratableSourceSets)
             ?.let(::relativePath)
 
         val tags = if (grazelExtension.rules.kotlin.enabledTransitiveReduction) {
@@ -133,9 +128,7 @@ constructor(
         return AndroidLibraryData(
             name = name + matchedVariant.nameSuffix,
             srcs = srcs,
-            res = res,
-            assets = assets,
-            assetsDir = assetsDir,
+            resourceSets = resourceSets,
             manifestFile = manifestFile,
             customPackage = packageName,
             packageName = packageName,
@@ -148,19 +141,6 @@ constructor(
             lintConfigs = lintConfigs
         )
     }
-
-    private fun Project.assetsDirectory(
-        sourceSets: List<AndroidSourceSet>,
-        assets: List<String>
-    ): String? {
-        return if (assets.isNotEmpty()) {
-            val assetItem = assets.first()
-            sourceSets
-                .flatMap { it.assets.srcDirs }
-                .map { relativePath(it) }
-                .first { assetItem.contains(it) }
-        } else null
-    }
 }
 
 internal interface AndroidBinaryDataExtractor : AndroidExtractor<AndroidBinaryData>
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidLibraryData.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidLibraryData.kt
index ff0f4a61..a973e222 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidLibraryData.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidLibraryData.kt
@@ -38,14 +38,25 @@ internal fun StatementsBuilder.buildResFiles(
 }
 
 internal fun buildResources(
-    resDirs: List<String>,
-) = if (resDirs.isEmpty()) null else
+    resourceSets: Set<BazelSourceSet>,
+) = if (resourceSets.isEmpty()) null else
     Assignee {
         add(
-            statement = resDirs
-                .groupBy { it }
-                .mapValues { emptyMap<String, String>() }
-                .toObject(quoteKeys = true, quoteValues = true, allowEmpty = true)
+            statement = resourceSets.groupBy(
+                keySelector = { it.name },
+                valueTransform = {
+                    mapOf(
+                        "res" to it.res,
+                        "assets" to it.assets,
+                        "manifest" to it.manifest
+                    )
+                })
+                .mapValues { it.value.first() }
+                .toObject(
+                    quoteKeys = true,
+                    quoteValues = true,
+                    allowEmpty = false
+                )
         )
     }
 
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidTarget.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidTarget.kt
index d0e6af90..c2fd0e59 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidTarget.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/AndroidTarget.kt
@@ -29,7 +29,7 @@ internal interface AndroidTarget : BazelBuildTarget {
     val enableDataBinding: Boolean
     val enableCompose: Boolean
     val projectName: String
-    val resDirs: List<String>
+    val resourceSets: Set<BazelSourceSet>
     val resValuesData: ResValuesData
     val buildConfigData: BuildConfigData
     val packageName: String
@@ -48,7 +48,7 @@ internal data class AndroidLibraryTarget(
     override val enableDataBinding: Boolean = false,
     override val enableCompose: Boolean = false,
     override val projectName: String = name,
-    override val resDirs: List<String>,
+    override val resourceSets: Set<BazelSourceSet> = emptySet(),
     override val resValuesData: ResValuesData = ResValuesData(),
     override val buildConfigData: BuildConfigData = BuildConfigData(),
     override val packageName: String,
@@ -66,7 +66,7 @@ internal data class AndroidLibraryTarget(
             enableDataBinding = enableDataBinding,
             enableCompose = enableCompose,
             srcsGlob = srcs,
-            resources = buildResources(resDirs),
+            resorceSets = buildResources(resourceSets),
             visibility = visibility,
             deps = deps,
             tags = tags,
@@ -88,7 +88,7 @@ internal data class AndroidBinaryTarget(
     override val enableDataBinding: Boolean = false,
     override val enableCompose: Boolean = false,
     override val projectName: String = name,
-    override val resDirs: List<String>,
+    override val resourceSets: Set<BazelSourceSet> = emptySet(),
     override val resValuesData: ResValuesData = ResValuesData(),
     override val buildConfigData: BuildConfigData = BuildConfigData(),
     override val packageName: String,
@@ -123,7 +123,7 @@ internal data class AndroidBinaryTarget(
             manifest = manifest,
             manifestValues = manifestValues,
             resConfigFilters = resConfigFilters,
-            resources = buildResources(resDirs),
+            resourceSets = buildResources(resourceSets),
             resValuesData = resValuesData,
             deps = deps,
             assetsGlob = assetsGlob,
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
index 2887919e..9ec94cfd 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/android/SourceSet.kt
@@ -17,7 +17,14 @@
 package com.grab.grazel.migrate.android
 
 import com.android.build.gradle.api.AndroidSourceSet
-import com.grab.grazel.migrate.android.PathResolveMode.*
+import com.android.build.gradle.internal.utils.toImmutableSet
+import com.grab.grazel.migrate.android.PathResolveMode.DIRECTORY
+import com.grab.grazel.migrate.android.PathResolveMode.FILES
+import com.grab.grazel.migrate.android.SourceSetType.ASSETS
+import com.grab.grazel.migrate.android.SourceSetType.JAVA
+import com.grab.grazel.migrate.android.SourceSetType.JAVA_KOTLIN
+import com.grab.grazel.migrate.android.SourceSetType.KOTLIN
+import com.grab.grazel.migrate.android.SourceSetType.RESOURCES
 import com.grab.grazel.util.commonPath
 import org.gradle.api.Project
 import java.io.File
@@ -51,6 +58,52 @@ enum class PathResolveMode {
     FILES
 }
 
+internal fun AndroidSourceSet.toResourceSet(
+    project: Project
+): Set<BazelSourceSet> {
+    val manifestPath = manifest.srcFile.takeIf { it.exists() }?.let(project::relativePath)
+
+    fun File.isValid() = exists() && walk().any()
+    val resources = res.srcDirs.filter(File::isValid)
+    val assets = assets.srcDirs.filter(File::isValid)
+
+    return if (resources.size == 1 && assets.size == 1) {
+        // Happy path, most modules would be like this with one single res and assets dir.
+        setOf(
+            BazelSourceSet(
+                name = name,
+                res = project.relativePath(resources.first()),
+                assets = project.relativePath(assets.first()),
+                manifest = manifestPath
+            )
+        )
+    } else {
+        // Special case: res and assets have custom dirs, hence manually map each of them as a source
+        // set dir for Bazel.
+        return LinkedHashSet<BazelSourceSet>().apply {
+            resources.mapIndexedTo(this) { index, resDir ->
+                val sourceSetManifest = if (index == 0) manifestPath else null
+                BazelSourceSet(
+                    name = name,
+                    res = project.relativePath(resDir),
+                    assets = null,
+                    manifest = sourceSetManifest,
+                )
+            }
+            assets.mapIndexedTo(this) { index, assets ->
+                val sourceSetManifest = if (index == 0) manifestPath else null
+                BazelSourceSet(
+                    name = name,
+                    res = null,
+                    assets = project.relativePath(assets),
+                    manifest = sourceSetManifest,
+                )
+            }
+        }.toImmutableSet()
+    }
+}
+
+
 /**
  * Given a list of directories specified by `dirs` and list of file patterns specified by `patterns`
  * will return list of `dir/pattern` where `dir`s has at least one file matching the pattern.
@@ -96,17 +149,15 @@ internal fun Project.androidSources(
 ): Sequence<String> {
     val sourceSetChoosers: AndroidSourceSet.() -> Sequence<File> =
         when (sourceSetType) {
-            SourceSetType.JAVA, SourceSetType.JAVA_KOTLIN, SourceSetType.KOTLIN -> {
+            JAVA, JAVA_KOTLIN, KOTLIN -> {
                 { java.srcDirs.asSequence() }
             }
 
-            SourceSetType.RESOURCES -> {
-                {
-                    res.srcDirs.asSequence()
-                }
+            RESOURCES -> {
+                { res.srcDirs.asSequence() }
             }
 
-            SourceSetType.ASSETS -> {
+            ASSETS -> {
                 {
                     assets.srcDirs
                         .asSequence()
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidBinaryTargetBuilder.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidBinaryTargetBuilder.kt
index 44283a11..1c1e8e30 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidBinaryTargetBuilder.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidBinaryTargetBuilder.kt
@@ -120,10 +120,8 @@ constructor(
                     manifest = androidLibraryData.manifestFile,
                     manifestValues = androidBinaryData.manifestValues,
                     resConfigFilters = androidBinaryData.resConfigs,
-                    resDirs = androidLibraryData.res,
+                    resourceSets = androidLibraryData.resourceSets,
                     resValuesData = androidLibraryData.resValuesData,
-                    assetsGlob = androidLibraryData.assets,
-                    assetsDir = androidLibraryData.assetsDir,
                     buildConfigData = androidLibraryData.buildConfigData,
                     lintConfigs = androidLibraryData.lintConfigs,
                 )
diff --git a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidLibraryTargetBuilder.kt b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidLibraryTargetBuilder.kt
index 623ea969..166fa540 100644
--- a/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidLibraryTargetBuilder.kt
+++ b/grazel-gradle-plugin/src/main/kotlin/com/grab/grazel/migrate/target/AndroidLibraryTargetBuilder.kt
@@ -90,7 +90,7 @@ constructor(
 private fun AndroidLibraryData.toAndroidLibTarget() = AndroidLibraryTarget(
     name = name,
     srcs = srcs,
-    resDirs = res,
+    resourceSets = resourceSets,
     deps = deps,
     enableDataBinding = databinding,
     enableCompose = compose,
@@ -98,8 +98,6 @@ private fun AndroidLibraryData.toAndroidLibTarget() = AndroidLibraryTarget(
     buildConfigData = buildConfigData,
     packageName = packageName,
     manifest = manifestFile,
-    assetsGlob = assets,
-    assetsDir = assetsDir,
     tags = tags,
     lintConfigs = lintConfigs
 )
diff --git a/grazel-gradle-plugin/src/test/kotlin/com/grab/grazel/migrate/android/DefaultAndroidLibraryDataExtractorTest.kt b/grazel-gradle-plugin/src/test/kotlin/com/grab/grazel/migrate/android/DefaultAndroidLibraryDataExtractorTest.kt
index aac1c1df..0714b182 100644
--- a/grazel-gradle-plugin/src/test/kotlin/com/grab/grazel/migrate/android/DefaultAndroidLibraryDataExtractorTest.kt
+++ b/grazel-gradle-plugin/src/test/kotlin/com/grab/grazel/migrate/android/DefaultAndroidLibraryDataExtractorTest.kt
@@ -14,12 +14,14 @@ import com.grab.grazel.gradle.variant.MatchedVariant
 import com.grab.grazel.util.addGrazelExtension
 import com.grab.grazel.util.createGrazelComponent
 import com.grab.grazel.util.doEvaluate
+import com.grab.grazel.util.truth
 import org.gradle.api.Project
 import org.gradle.api.provider.Provider
 import org.gradle.kotlin.dsl.configure
 import org.gradle.kotlin.dsl.dependencies
 import org.gradle.kotlin.dsl.the
 import org.junit.Test
+import java.nio.file.Files
 import kotlin.test.assertEquals
 
 class DefaultAndroidLibraryDataExtractorTest {
@@ -37,6 +39,7 @@ class DefaultAndroidLibraryDataExtractorTest {
             it.addGrazelExtension()
         }
         appProject = buildProject("android", rootProject)
+        createSources()
         libraryProject = buildProject("lib", rootProject)
         with(appProject) {
             with(plugins) {
@@ -87,6 +90,16 @@ class DefaultAndroidLibraryDataExtractorTest {
             ))
     }
 
+    private fun createSources() {
+        val resMain = appProject.file("src/main/res")
+        resMain.toPath().let {
+            Files.createDirectories(it)
+            val values = it.resolve("values")
+            Files.createDirectories(values)
+            values.resolve("values.xml").toFile().writeText("")
+        }
+    }
+
     private fun debugVariant(): MatchedVariant {
         val variant = appProject.the<AppExtension>()
             .applicationVariants
@@ -125,4 +138,24 @@ class DefaultAndroidLibraryDataExtractorTest {
             androidLibraryDataExtractor.extract(appProject, debugVariant()).databinding
         )
     }
+
+    @Test
+    fun `assert resource sets are calulcated for android binary only when file exists`() {
+        configure()
+        val resourceSets = androidLibraryDataExtractor
+            .extract(appProject, debugVariant())
+            .resourceSets
+        resourceSets.truth {
+            containsExactly(
+                BazelSourceSet(
+                    name = "main",
+                    res = "src/main/res",
+                    assets = null,
+                    manifest = null
+                )
+            )
+            containsNoDuplicates()
+            hasSize(1)
+        }
+    }
 }
\ No newline at end of file
diff --git a/keystore/BUILD.bazel b/keystore/BUILD.bazel
index bb11ee34..a44148b1 100644
--- a/keystore/BUILD.bazel
+++ b/keystore/BUILD.bazel
@@ -1,9 +1,10 @@
 filegroup(
-    name = "debug-keystore",
-    srcs = [
-        "debug.keystore",
-    ],
-    visibility = [
-        "//visibility:public",
-    ],
+  name = "debug-keystore",
+  srcs = [
+    "debug.keystore",
+  ],
+  visibility = [
+    "//visibility:public",
+  ]
 )
+
diff --git a/sample-android/BUILD.bazel b/sample-android/BUILD.bazel
index be13df6c..d19ffd6b 100644
--- a/sample-android/BUILD.bazel
+++ b/sample-android/BUILD.bazel
@@ -7,10 +7,6 @@ android_binary(
     srcs = glob([
         "src/main/java/com/grab/grazel/android/sample/**/*.kt",
     ]),
-    assets = glob([
-        "src/main/assets/assert-file.png",
-    ]),
-    assets_dir = "src/main/assets",
     build_config = {
         "strings": {
             "SOME_STRING": "Something",
@@ -71,12 +67,18 @@ android_binary(
         "vi",
         "zh",
     ],
-    resources = {
-        "src/main/res-debug": {
+    resource_sets = {
+        "debug": {
+            "res": "src/main/res-debug",
+            "manifest": "src/debug/AndroidManifest.xml",
         },
-        "src/free/res": {
+        "free": {
+            "res": "src/free/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -114,10 +116,6 @@ android_binary(
     srcs = glob([
         "src/main/java/com/grab/grazel/android/sample/**/*.kt",
     ]),
-    assets = glob([
-        "src/main/assets/assert-file.png",
-    ]),
-    assets_dir = "src/main/assets",
     build_config = {
         "strings": {
             "SOME_STRING": "Something",
@@ -178,12 +176,18 @@ android_binary(
         "vi",
         "zh",
     ],
-    resources = {
-        "src/main/res-debug": {
+    resource_sets = {
+        "debug": {
+            "res": "src/main/res-debug",
+            "manifest": "src/debug/AndroidManifest.xml",
         },
-        "src/paid/res": {
+        "paid": {
+            "res": "src/paid/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -221,10 +225,6 @@ android_binary(
     srcs = glob([
         "src/main/java/com/grab/grazel/android/sample/**/*.kt",
     ]),
-    assets = glob([
-        "src/main/assets/assert-file.png",
-    ]),
-    assets_dir = "src/main/assets",
     build_config = {
         "strings": {
             "SOME_STRING": "Something",
@@ -285,12 +285,18 @@ android_binary(
         "vi",
         "zh",
     ],
-    resources = {
-        "src/main/res-debug": {
+    resource_sets = {
+        "debug": {
+            "res": "src/main/res-debug",
+            "manifest": "src/debug/AndroidManifest.xml",
         },
-        "src/free/res": {
+        "free": {
+            "res": "src/free/res",
         },
-        "src/main/res": {
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [
@@ -328,10 +334,6 @@ android_binary(
     srcs = glob([
         "src/main/java/com/grab/grazel/android/sample/**/*.kt",
     ]),
-    assets = glob([
-        "src/main/assets/assert-file.png",
-    ]),
-    assets_dir = "src/main/assets",
     build_config = {
         "strings": {
             "SOME_STRING": "Something",
@@ -392,12 +394,18 @@ android_binary(
         "vi",
         "zh",
     ],
-    resources = {
-        "src/main/res-debug": {
-        },
-        "src/paid/res": {
-        },
-        "src/main/res": {
+    resource_sets = {
+        "debug": {
+            "res": "src/main/res-debug",
+            "manifest": "src/debug/AndroidManifest.xml",
+        },
+        "paid": {
+            "res": "src/paid/res",
+        },
+        "main": {
+            "res": "src/main/res",
+            "assets": "src/main/assets",
+            "manifest": "src/main/AndroidManifest.xml",
         },
     },
     visibility = [