diff --git a/extras/gomock.bzl b/extras/gomock.bzl
index 20e06d2a4a..87058cb3e5 100644
--- a/extras/gomock.bzl
+++ b/extras/gomock.bzl
@@ -73,16 +73,14 @@ def _gomock_source_impl(ctx):
             needed_files.append(aux)
         args += ["-aux_files", ",".join(aux_files)]
 
-    inputs = (
-        needed_files +
-        go_ctx.sdk.headers + go_ctx.sdk.srcs + go_ctx.sdk.tools
-    ) + [source]
+    inputs_direct = needed_files + [source]
+    inputs_transitive = [go_ctx.sdk.tools, go_ctx.sdk.headers, go_ctx.sdk.srcs]
 
     # We can use the go binary from the stdlib for most of the environment
     # variables, but our GOPATH is specific to the library target we were given.
     ctx.actions.run_shell(
         outputs = [ctx.outputs.out],
-        inputs = inputs,
+        inputs = depset(inputs_direct, transitive = inputs_transitive),
         tools = [
             ctx.file.mockgen_tool,
             go_ctx.go,
diff --git a/go/private/actions/compilepkg.bzl b/go/private/actions/compilepkg.bzl
index cfb7aee697..8f31872e7d 100644
--- a/go/private/actions/compilepkg.bzl
+++ b/go/private/actions/compilepkg.bzl
@@ -88,9 +88,10 @@ def emit_compilepkg(
     if bool(nogo) != bool(out_nogo_validation):
         fail("nogo must be specified if and only if out_nogo_validation is specified")
 
-    inputs = (sources + embedsrcs + [go.package_list] +
-              [archive.data.export_file for archive in archives] +
-              go.sdk.tools + go.sdk.headers + go.stdlib.libs)
+    sdk = go.sdk
+    inputs_direct = (sources + embedsrcs + [sdk.package_list] +
+                     [archive.data.export_file for archive in archives])
+    inputs_transitive = [sdk.headers, sdk.tools, go.stdlib.libs]
     outputs = [out_lib, out_export]
 
     args = go.builder_args(go, "compilepkg", use_path_mapping = True)
@@ -114,7 +115,7 @@ def emit_compilepkg(
     cover_archive = None
     if cover and go.coverdata:
         cover_archive = go.coverdata
-        inputs.append(cover_archive.data.export_file)
+        inputs_direct.append(cover_archive.data.export_file)
         args.add("-arc", _archive(cover_archive))
         if go.mode.race:
             cover_mode = "atomic"
@@ -172,8 +173,8 @@ def emit_compilepkg(
             cgo_go_srcs_for_nogo = go.declare_directory(go, path = out_lib.basename + ".cgo")
             outputs.append(cgo_go_srcs_for_nogo)
             args.add("-cgo_go_srcs", cgo_go_srcs_for_nogo.path)
-        inputs.extend(cgo_inputs.to_list())  # OPT: don't expand depset
-        inputs.extend(go.cc_toolchain_files)
+        inputs_transitive.append(cgo_inputs)
+        inputs_transitive.append(go.cc_toolchain_files)
         env["CC"] = go.cgo_tools.c_compiler_path
         if cppopts:
             args.add("-cppflags", quote_opts(cppopts))
@@ -190,10 +191,10 @@ def emit_compilepkg(
 
     if go.mode.pgoprofile:
         args.add("-pgoprofile", go.mode.pgoprofile)
-        inputs.append(go.mode.pgoprofile)
+        inputs_direct.append(go.mode.pgoprofile)
 
     go.actions.run(
-        inputs = inputs,
+        inputs = depset(inputs_direct, transitive = inputs_transitive),
         outputs = outputs,
         mnemonic = "GoCompilePkgExternal" if is_external_pkg else "GoCompilePkg",
         executable = go.toolchain._builder,
@@ -234,16 +235,16 @@ def _run_nogo(
         out_validation,
         nogo):
     """Runs nogo on Go source files, including those generated by cgo."""
-    inputs = (sources + [nogo, go.package_list] +
-              [archive.data.facts_file for archive in archives if archive.data.facts_file] +
-              [archive.data.export_file for archive in archives] +
-              go.sdk.tools + go.sdk.headers + go.stdlib.libs)
+    inputs_direct = (sources + [nogo, go.package_list] +
+                     [archive.data.facts_file for archive in archives if archive.data.facts_file] +
+                     [archive.data.export_file for archive in archives])
+    inputs_transitive = [go.sdk.tools, go.sdk.headers, go.stdlib.libs]
     outputs = [out_facts, out_log]
 
     args = go.builder_args(go, "nogo", use_path_mapping = True)
     args.add_all(sources, before_each = "-src")
     if cgo_go_srcs:
-        inputs.append(cgo_go_srcs)
+        inputs_direct.append(cgo_go_srcs)
         args.add_all([cgo_go_srcs], before_each = "-src")
     if cover_mode:
         args.add("-cover_mode", cover_mode)
@@ -271,7 +272,7 @@ def _run_nogo(
     # analyzers with --sandbox_debug. Users can set debug = True on the nogo target to have it fail
     # on findings to get the same debugging experience as with other failures.
     go.actions.run(
-        inputs = inputs,
+        inputs = depset(inputs_direct, transitive = inputs_transitive),
         outputs = outputs,
         mnemonic = "RunNogo",
         executable = go.toolchain._builder,
diff --git a/go/private/actions/link.bzl b/go/private/actions/link.bzl
index f74232956e..0b12e640c4 100644
--- a/go/private/actions/link.bzl
+++ b/go/private/actions/link.bzl
@@ -19,7 +19,6 @@ load(
 load(
     "//go/private:common.bzl",
     "GO_TOOLCHAIN_LABEL",
-    "as_set",
     "count_group_matches",
     "has_shared_lib_extension",
 )
@@ -201,9 +200,9 @@ def emit_link(
     inputs_transitive = [
         archive.libs,
         archive.cgo_deps,
-        as_set(go.cc_toolchain_files),
-        as_set(go.sdk.tools),
-        as_set(go.stdlib.libs),
+        go.cc_toolchain_files,
+        go.sdk.tools,
+        go.stdlib.libs,
     ]
     inputs = depset(direct = inputs_direct, transitive = inputs_transitive)
 
diff --git a/go/private/actions/stdlib.bzl b/go/private/actions/stdlib.bzl
index 1a33c7544a..479d04aac7 100644
--- a/go/private/actions/stdlib.bzl
+++ b/go/private/actions/stdlib.bzl
@@ -56,7 +56,7 @@ def _should_use_sdk_stdlib(go):
     if version and version[0] <= 1 and version[1] <= 19 and go.sdk.experiments:
         # The precompiled stdlib shipped with 1.19 or below doesn't have experiments
         return False
-    return (go.sdk.libs and  # go.sdk.libs is non-empty if sdk ships with precompiled .a files
+    return (go.sdk.libs.to_list() and  # go.sdk.libs is non-empty if sdk ships with precompiled .a files
             go.mode.goos == go.sdk.goos and
             go.mode.goarch == go.sdk.goarch and
             not go.mode.race and  # TODO(jayconrod): use precompiled race
@@ -66,19 +66,22 @@ def _should_use_sdk_stdlib(go):
             go.mode.link == LINKMODE_NORMAL)
 
 def _build_stdlib_list_json(go):
+    sdk = go.sdk
+
     out = go.declare_file(go, "stdlib.pkg.json")
     cache_dir = go.declare_directory(go, "gocache")
     args = go.builder_args(go, "stdliblist")
-    args.add("-sdk", go.sdk.root_file.dirname)
+    args.add("-sdk", sdk.root_file.dirname)
     args.add("-out", out)
     args.add("-cache", cache_dir.path)
 
-    inputs = go.sdk_files
+    inputs_direct = [sdk.go]
+    inputs_transitive = [sdk.headers, sdk.srcs, sdk.libs, sdk.tools]
     if not go.mode.pure:
-        inputs += go.cc_toolchain_files
+        inputs_transitive.append(go.cc_toolchain_files)
 
     go.actions.run(
-        inputs = inputs,
+        inputs = depset(inputs_direct, transitive = inputs_transitive),
         outputs = [out, cache_dir],
         mnemonic = "GoStdlibList",
         executable = go.toolchain._builder,
@@ -140,19 +143,17 @@ def _build_stdlib(go):
 
     args.add("-gcflags", quote_opts(go.mode.gc_goopts))
 
-    inputs = (go.sdk.srcs +
-              go.sdk.headers +
-              go.sdk.tools +
-              [go.sdk.go, go.sdk.package_list, go.sdk.root_file] +
-              go.cc_toolchain_files)
+    sdk = go.sdk
+    inputs_direct = [sdk.go, sdk.package_list, sdk.root_file]
+    inputs_transitive = [sdk.headers, sdk.srcs, sdk.tools, go.cc_toolchain_files]
 
     if go.mode.pgoprofile:
         args.add("-pgoprofile", go.mode.pgoprofile)
-        inputs.append(go.mode.pgoprofile)
+        inputs_direct.append(go.mode.pgoprofile)
 
     outputs = [pkg]
     go.actions.run(
-        inputs = inputs,
+        inputs = depset(direct = inputs_direct, transitive = inputs_transitive),
         outputs = outputs,
         mnemonic = "GoStdlib",
         executable = go.toolchain._builder,
@@ -163,6 +164,6 @@ def _build_stdlib(go):
     )
     return GoStdLib(
         _list_json = _build_stdlib_list_json(go),
-        libs = [pkg],
+        libs = depset([pkg]),
         root_file = pkg,
     )
diff --git a/go/private/common.bzl b/go/private/common.bzl
index 7507811047..8f140c8a95 100644
--- a/go/private/common.bzl
+++ b/go/private/common.bzl
@@ -210,16 +210,6 @@ def as_tuple(v):
         return tuple(v.to_list())
     fail("as_tuple failed on {}".format(v))
 
-def as_set(v):
-    """Returns a list, tuple, or depset as a depset."""
-    if type(v) == "depset":
-        return v
-    if type(v) == "list":
-        return depset(v)
-    if type(v) == "tuple":
-        return depset(v)
-    fail("as_tuple failed on {}".format(v))
-
 _STRUCT_TYPE = type(struct())
 
 def is_struct(v):
diff --git a/go/private/context.bzl b/go/private/context.bzl
index c2c02effff..f841fac6f4 100644
--- a/go/private/context.bzl
+++ b/go/private/context.bzl
@@ -523,7 +523,7 @@ def go_context(ctx, attr = None):
         env["GOARM"] = mode.arm
 
     if not cgo_context_info:
-        cc_toolchain_files = []
+        cc_toolchain_files = depset()
         cgo_tools = None
     else:
         env.update(cgo_context_info.env)
@@ -558,14 +558,6 @@ def go_context(ctx, attr = None):
                 paths.append("/usr/bin")
         env["PATH"] = ctx.configuration.host_path_separator.join(paths)
 
-    # TODO(jayconrod): remove this. It's way too broad. Everything should
-    # depend on more specific lists.
-    sdk_files = ([toolchain.sdk.go] +
-                 toolchain.sdk.srcs +
-                 toolchain.sdk.headers +
-                 toolchain.sdk.libs +
-                 toolchain.sdk.tools)
-
     _check_importpaths(ctx)
     importpath, importmap, pathtype = _infer_importpath(ctx, attr)
     importpath_aliases = tuple(getattr(attr, "importpath_aliases", ()))
@@ -579,7 +571,6 @@ def go_context(ctx, attr = None):
         go = binary,
         stdlib = stdlib,
         sdk_root = toolchain.sdk.root_file,
-        sdk_files = sdk_files,
         sdk_tools = toolchain.sdk.tools,
         actions = ctx.actions,
         exe_extension = goos_to_extension(mode.goos),
@@ -846,7 +837,7 @@ def _cgo_context_data_impl(ctx):
     )
 
     return [CgoContextInfo(
-        cc_toolchain_files = cc_toolchain.all_files.to_list(),
+        cc_toolchain_files = cc_toolchain.all_files,
         tags = tags,
         env = env,
         cgo_tools = struct(
diff --git a/go/private/providers.bzl b/go/private/providers.bzl
index 16a106aa86..9c2b672aad 100644
--- a/go/private/providers.bzl
+++ b/go/private/providers.bzl
@@ -43,16 +43,16 @@ GoSDK = provider(
         "goarch": "The host architecture the SDK was built for.",
         "experiments": "Go experiments to enable via GOEXPERIMENT.",
         "root_file": "A file in the SDK root directory",
-        "libs": ("List of pre-compiled .a files for the standard library " +
+        "libs": ("Depset of pre-compiled .a files for the standard library " +
                  "built for the execution platform."),
-        "headers": ("List of .h files from pkg/include that may be included " +
+        "headers": ("Depset of .h files from pkg/include that may be included " +
                     "in assembly sources."),
-        "srcs": ("List of source files for importable packages in the " +
+        "srcs": ("Depset of source files for importable packages in the " +
                  "standard library. Internal, vendored, and tool packages " +
                  "may not be included."),
         "package_list": ("A file containing a list of importable packages " +
                          "in the standard library."),
-        "tools": ("List of executable files in the SDK built for " +
+        "tools": ("Depset of executable files in the SDK built for " +
                   "the execution platform, excluding the go binary file"),
         "go": "The go binary file",
         "version": "The Go SDK version",
diff --git a/go/private/rules/binary.bzl b/go/private/rules/binary.bzl
index 8bbe462268..5267c86add 100644
--- a/go/private/rules/binary.bzl
+++ b/go/private/rules/binary.bzl
@@ -465,7 +465,10 @@ exit /b %GO_EXIT_CODE%
         )
         ctx.actions.run(
             executable = bat,
-            inputs = sdk.headers + sdk.tools + sdk.srcs + ctx.files.srcs + [sdk.go],
+            inputs = depset(
+                ctx.files.srcs + [sdk.go],
+                transitive = [sdk.headers, sdk.srcs, sdk.tools],
+            ),
             outputs = [out, gotmp],
             mnemonic = "GoToolchainBinaryBuild",
         )
@@ -479,7 +482,10 @@ exit /b %GO_EXIT_CODE%
         )
         ctx.actions.run_shell(
             command = cmd,
-            inputs = sdk.headers + sdk.tools + sdk.srcs + sdk.libs + ctx.files.srcs + [sdk.go],
+            inputs = depset(
+                ctx.files.srcs + [sdk.go],
+                transitive = [sdk.headers, sdk.srcs, sdk.libs, sdk.tools],
+            ),
             outputs = [out],
             mnemonic = "GoToolchainBinaryBuild",
         )
diff --git a/go/private/rules/go_bin_for_host.bzl b/go/private/rules/go_bin_for_host.bzl
index 50ef8be4c8..475516c32d 100644
--- a/go/private/rules/go_bin_for_host.bzl
+++ b/go/private/rules/go_bin_for_host.bzl
@@ -31,7 +31,10 @@ def _go_bin_for_host_impl(ctx):
     _ensure_target_cfg(ctx)
 
     sdk = ctx.toolchains[GO_TOOLCHAIN].sdk
-    sdk_files = ctx.runfiles([sdk.go] + sdk.headers + sdk.libs + sdk.srcs + sdk.tools)
+    sdk_files = ctx.runfiles(
+        [sdk.go],
+        transitive_files = depset(transitive = [sdk.headers, sdk.srcs, sdk.libs, sdk.tools]),
+    )
 
     return [
         DefaultInfo(
diff --git a/go/private/rules/info.bzl b/go/private/rules/info.bzl
index e2d1324c25..0711d499a6 100644
--- a/go/private/rules/info.bzl
+++ b/go/private/rules/info.bzl
@@ -27,7 +27,7 @@ def _go_info_impl(ctx):
     args = go.builder_args(go)
     args.add("-out", report)
     go.actions.run(
-        inputs = go.sdk_files,
+        inputs = depset([go.sdk.go], transitive = [go.sdk.tools]),
         outputs = [report],
         mnemonic = "GoInfo",
         executable = ctx.executable._go_info,
diff --git a/go/private/rules/sdk.bzl b/go/private/rules/sdk.bzl
index 899cd0a7fc..2784e844ea 100644
--- a/go/private/rules/sdk.bzl
+++ b/go/private/rules/sdk.bzl
@@ -28,10 +28,10 @@ def _go_sdk_impl(ctx):
         experiments = ctx.attr.experiments,
         root_file = ctx.file.root_file,
         package_list = package_list,
-        libs = ctx.files.libs,
-        headers = ctx.files.headers,
-        srcs = ctx.files.srcs,
-        tools = ctx.files.tools,
+        libs = depset(ctx.files.libs),
+        headers = depset(ctx.files.headers),
+        srcs = depset(ctx.files.srcs),
+        tools = depset(ctx.files.tools),
         go = ctx.executable.go,
         version = ctx.attr.version,
     )]
diff --git a/go/providers.rst b/go/providers.rst
index a2361ac198..894abba2a7 100644
--- a/go/providers.rst
+++ b/go/providers.rst
@@ -397,16 +397,16 @@ GoSDK
 +--------------------------------+-----------------------------------------------------------------+
 | A file in the SDK root directory. Used to determine ``GOROOT``.                                  |
 +--------------------------------+-----------------------------------------------------------------+
-| :param:`libs`                  | :type:`list of File`                                            |
+| :param:`libs`                  | :type:`depset of File`                                          |
 +--------------------------------+-----------------------------------------------------------------+
 | Pre-compiled .a files for the standard library, built for the                                    |
 | execution platform.                                                                              |
 +--------------------------------+-----------------------------------------------------------------+
-| :param:`headers`               | :type:`list of File`                                            |
+| :param:`headers`               | :type:`depset of File`                                          |
 +--------------------------------+-----------------------------------------------------------------+
 | .h files from pkg/include that may be included in assembly sources.                              |
 +--------------------------------+-----------------------------------------------------------------+
-| :param:`srcs`                  | :type:`list of File`                                            |
+| :param:`srcs`                  | :type:`depset of File`                                          |
 +--------------------------------+-----------------------------------------------------------------+
 | Source files for importable packages in the standard library.                                    |
 | Internal, vendored, and tool packages might not be included.                                     |
@@ -415,7 +415,7 @@ GoSDK
 +--------------------------------+-----------------------------------------------------------------+
 | A file containing a list of importable packages in the standard library.                         |
 +--------------------------------+-----------------------------------------------------------------+
-| :param:`tools`                 | :type:`list of File`                                            |
+| :param:`tools`                 | :type:`depset of File`                                          |
 +--------------------------------+-----------------------------------------------------------------+
 | Executable files from pkg/tool built for the execution platform.                                 |
 +--------------------------------+-----------------------------------------------------------------+
diff --git a/tests/core/stdlib/stdlib_files.bzl b/tests/core/stdlib/stdlib_files.bzl
index 35d48f3331..29be3ca476 100644
--- a/tests/core/stdlib/stdlib_files.bzl
+++ b/tests/core/stdlib/stdlib_files.bzl
@@ -28,9 +28,9 @@ def _stdlib_files_impl(ctx):
     # ctx.attr._stdlib is a list of Target.
     stdlib = ctx.attr._stdlib[0][GoStdLib]
     libs = stdlib.libs
-    runfiles = ctx.runfiles(files = libs)
+    runfiles = ctx.runfiles(transitive_files = libs)
     return [DefaultInfo(
-        files = depset(libs + [stdlib._list_json]),
+        files = depset([stdlib._list_json], transitive = [libs]),
         runfiles = runfiles,
     )]