diff --git a/cuda/private/repositories.bzl b/cuda/private/repositories.bzl
index 486bd018..c23f84b3 100644
--- a/cuda/private/repositories.bzl
+++ b/cuda/private/repositories.bzl
@@ -234,7 +234,7 @@ def config_cuda_toolkit_and_nvcc(repository_ctx, cuda):
 
     # Generate @cuda//BUILD
     if is_local_ctk == None:
-        repository_ctx.symlink(Label("//cuda/private:templates/BUILD.cuda_disabled"), "BUILD")
+        template_helper.generate_disabled_build(repository_ctx)
     elif is_local_ctk:
         libpath = "lib64" if _is_linux(repository_ctx) else "lib"
         template_helper.generate_build(repository_ctx, libpath)
diff --git a/cuda/private/template_helper.bzl b/cuda/private/template_helper.bzl
index ced33b8d..20e77e5d 100644
--- a/cuda/private/template_helper.bzl
+++ b/cuda/private/template_helper.bzl
@@ -239,6 +239,42 @@ def _generate_build(repository_ctx, libpath, components = None, is_cuda_repo = T
 
     _generate_build_impl(repository_ctx, libpath, components, is_cuda_repo, is_deliverable)
 
+# Targets a generated `@cuda` repo defines besides the REGISTRY ones.
+_CUDA_REPO_TARGETS = ["cuda_all_files", "cuda_device_runtime_static_libs", "cuda_headers", "cuda_license"]
+
+def _generate_disabled_build(repository_ctx):
+    """Generate `@cuda//BUILD` when no CUDA Toolkit is found
+
+    Besides the targets the disabled toolchain needs, it declares an incompatible
+    placeholder for every other target an enabled `@cuda` exposes, so `select()`
+    branches naming them still load in `bazel query`.
+
+    Args:
+        repository_ctx: repository_ctx
+    """
+    content = repository_ctx.read(Label("//cuda/private:templates/BUILD.cuda_disabled"))
+    names = {name: None for name in _CUDA_REPO_TARGETS}
+    for targets in REGISTRY.values():
+        for name in targets:
+            names[name] = None
+    placeholders = sorted([name for name in names if 'name = "{}"'.format(name) not in content])
+    lines = [
+        content,
+        "# Placeholders for the targets an enabled @cuda repo exposes.",
+        "[",
+        "    filegroup(",
+        "        name = name,",
+        "        srcs = [],",
+        "        target_compatible_with = [\"@platforms//:incompatible\"],",
+        "    )",
+        "    for name in [",
+    ] + ['        "{}",'.format(name) for name in placeholders] + [
+        "    ]",
+        "]",
+        "",
+    ]
+    repository_ctx.file("BUILD", content = "\n".join(lines), executable = False)
+
 def _generate_defs_bzl(repository_ctx, version_major, version_minor, is_local_ctk):
     tpl_label = Label("//cuda/private:templates/defs.bzl.tpl")
     substitutions = {
@@ -467,6 +503,7 @@ def _generate_toolchain_clang_build(repository_ctx, cuda, clang_path_or_label):
 
 template_helper = struct(
     generate_build = _generate_build,
+    generate_disabled_build = _generate_disabled_build,
     generate_defs_bzl = _generate_defs_bzl,
     generate_redist_bzl = _generate_redist_bzl,
     generate_toolchain_build = _generate_toolchain_build,
diff --git a/tests/integration/BUILD.to_symlink b/tests/integration/BUILD.to_symlink
index fdba839f..cfc9dcc3 100644
--- a/tests/integration/BUILD.to_symlink
+++ b/tests/integration/BUILD.to_symlink
@@ -7,6 +7,18 @@ cc_library(
     deps = ["@cuda//:cuda_runtime"],
 )
 
+cc_library(
+    name = "optionally_use_library",
+    tags = ["manual"],
+    deps = select({
+        "@rules_cuda//cuda:is_enabled": [
+            "@cuda//:cuda_headers",
+            "@cuda//:cuda_runtime_static",
+        ],
+        "//conditions:default": [],
+    }),
+)
+
 cuda_library(
     name = "use_rule",
     srcs = ["@rules_cuda_examples//basic:kernel.cu"],
diff --git a/tests/integration/test_all.sh b/tests/integration/test_all.sh
index 8a7a2818..89c4dcda 100755
--- a/tests/integration/test_all.sh
+++ b/tests/integration/test_all.sh
@@ -108,6 +108,12 @@ pushd "$this_dir/toolchain_none"
     # use library should analyse build successfully (empty cuda_runtime target exists)
     bazel build //:use_library
 
+    # every @cuda target loads, so query works through select() branches that name them
+    bazel query 'deps(//:optionally_use_library)'
+    bazel build //:optionally_use_library --@rules_cuda//cuda:enable=False
+    ERR=$(bazel build //:optionally_use_library --@rules_cuda//cuda:enable=True 2>&1 || true)
+    if ! [[ $ERR =~ "is incompatible" ]]; then exit 1; fi
+
     # use rule analyses correctly but fails during compilation because cuda toolkit doesn't exist
     ERR=$(bazel build //:use_rule 2>&1 || true)
     # nvcc toolchain fails with "nvcc of cuda toolkit does not exist", clang toolchain fails with "cannot find CUDA installation"