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09 Feb 20262 min read
In this changing landscape, the Manufacturing and Other Operations in Warehouse Regulations (MOOWR), 2019, has emerged as a powerful enabler, offering duty deferment, improved cash flow efficiency, and enhanced operational flexibility for businesses across manufacturing and value chains.
The recent launch of the enhanced online MOOWR module on ICEGATE, coupled with the updated FAQs issued in September 2025, marks a decisive shift towards a more streamlined, transparent, and technology-driven compliance framework. These developments provide greater clarity and predictability to the MOOWR regime and align India’s warehousing and manufacturing ecosystem more closely with global best practices.
In this context, Grant Thornton Bharat has prepared a comprehensive MOOWR Manual designed as a practical reference guide for businesses, practitioners, and stakeholders. The manual is structured to help users navigate the revised digital processes under the enhanced ICEGATE module and translate regulatory provisions into on-the-ground, workable compliance actions.
The manual covers:
Today’s environment is undeniably difficult. Supply chains are fragmented, costs remain volatile, capital is expensive and geopolitical risk has become structural rather than episodic.
The taxability of assignment of leasehold rights has quietly emerged as one of the more contentious issues under the GST regime.
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