diff --git a/packages/plugin-vue/src/index.ts b/packages/plugin-vue/src/index.ts
index 4f42b717..220a6356 100644
--- a/packages/plugin-vue/src/index.ts
+++ b/packages/plugin-vue/src/index.ts
@@ -17,7 +17,7 @@ import {
   SFCTemplateCompileOptions
 } from '@vue/compiler-sfc'
 import { parseVueRequest } from './utils/query'
-import { getDescriptor, setDescriptor } from './utils/descriptorCache'
+import { getDescriptor } from './utils/descriptorCache'
 import { getResolvedScript } from './script'
 import { transformMain } from './main'
 import { handleHotUpdate } from './handleHotUpdate'
@@ -90,34 +90,15 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
     },
 
     async resolveId(id, importer) {
-      const { filename, query } = parseVueRequest(id)
       // serve subpart requests (*?vue) as virtual modules
-      if (query.vue) {
-        if (query.src) {
-          const resolved = await this.resolve(filename, importer, {
-            skipSelf: true
-          })
-          if (resolved) {
-            // associate this imported file to the importer SFC's descriptor
-            // so that we can retrieve it in transform()
-            setDescriptor(resolved.id, getDescriptor(importer!))
-            const [, originalQuery] = id.split('?', 2)
-            resolved.id += `?${originalQuery}`
-            return resolved
-          }
-        } else if (!filter(filename)) {
-          return null
-        }
+      if (parseVueRequest(id).query.vue) {
         return id
       }
     },
 
     load(id) {
       const { filename, query } = parseVueRequest(id)
-      if (!filter(filename)) {
-        return
-      }
-      // serve subpart virtual modules
+      // select corresponding block for subpart virtual modules
       if (query.vue) {
         if (query.src) {
           return fs.readFileSync(filename, 'utf-8')
@@ -145,16 +126,15 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
 
     transform(code, id) {
       const { filename, query } = parseVueRequest(id)
-      if (!filter(filename)) {
+      if (!query.vue && !filter(filename)) {
         return
       }
 
       if (!query.vue) {
         // main request
         return transformMain(code, filename, options, this)
-      }
-
-      if (query.vue) {
+      } else {
+        // sub block request
         const descriptor = getDescriptor(filename)
         if (query.type === 'template') {
           return transformTemplateAsModule(code, descriptor, options, this)
diff --git a/packages/plugin-vue/src/main.ts b/packages/plugin-vue/src/main.ts
index 1478aa7b..cb4f2876 100644
--- a/packages/plugin-vue/src/main.ts
+++ b/packages/plugin-vue/src/main.ts
@@ -1,7 +1,12 @@
 import qs from 'querystring'
+import path from 'path'
 import { rewriteDefault, SFCBlock, SFCDescriptor } from '@vue/compiler-sfc'
 import { ResolvedOptions } from '.'
-import { createDescriptor, getPrevDescriptor } from './utils/descriptorCache'
+import {
+  createDescriptor,
+  getPrevDescriptor,
+  setDescriptor
+} from './utils/descriptorCache'
 import { PluginContext, TransformPluginContext } from 'rollup'
 import { resolveScript } from './script'
 import { transformTemplateInMain } from './template'
@@ -162,14 +167,16 @@ function genTemplateCode(
       pluginContext
     )
   } else {
+    if (template.src) {
+      linkSrcToDescriptor(template.src, descriptor)
+    }
     const src = template.src || descriptor.filename
     const srcQuery = template.src ? `&src` : ``
     const attrsQuery = attrsToQuery(template.attrs, 'js', true)
     const query = `?vue&type=template${srcQuery}${attrsQuery}`
+    const request = JSON.stringify(src + query)
     return {
-      code: `import { ${renderFnName} as _sfc_${renderFnName} } from ${JSON.stringify(
-        src + query
-      )}`,
+      code: `import { ${renderFnName} as _sfc_${renderFnName} } from ${request}`,
       map: undefined
     }
   }
@@ -205,14 +212,17 @@ async function genScriptCode(
         map = result.map
       }
     } else {
+      if (script.src) {
+        linkSrcToDescriptor(script.src, descriptor)
+      }
       const src = script.src || descriptor.filename
-      const attrsQuery = attrsToQuery(script.attrs, 'js')
+      const langFallback = (script.src && path.extname(src).slice(1)) || 'js'
+      const attrsQuery = attrsToQuery(script.attrs, langFallback)
       const srcQuery = script.src ? `&src` : ``
       const query = `?vue&type=script${srcQuery}${attrsQuery}`
-      const scriptRequest = JSON.stringify(src + query)
+      const request = JSON.stringify(src + query)
       scriptCode =
-        `import _sfc_main from ${scriptRequest}\n` +
-        `export * from ${scriptRequest}` // support named exports
+        `import _sfc_main from ${request}\n` + `export * from ${request}` // support named exports
     }
   }
   return {
@@ -226,6 +236,9 @@ function genStyleCode(descriptor: SFCDescriptor) {
   let hasCSSModules = false
   if (descriptor.styles.length) {
     descriptor.styles.forEach((style, i) => {
+      if (style.src) {
+        linkSrcToDescriptor(style.src, descriptor)
+      }
       const src = style.src || descriptor.filename
       // do not include module in default query, since we use it to indicate
       // that the module needs to export the modules json
@@ -251,6 +264,9 @@ function genStyleCode(descriptor: SFCDescriptor) {
 function genCustomBlockCode(descriptor: SFCDescriptor) {
   let code = ''
   descriptor.customBlocks.forEach((block, index) => {
+    if (block.src) {
+      linkSrcToDescriptor(block.src, descriptor)
+    }
     const src = block.src || descriptor.filename
     const attrsQuery = attrsToQuery(block.attrs, block.type)
     const srcQuery = block.src ? `&src` : ``
@@ -277,6 +293,19 @@ function genCSSModulesCode(
   )
 }
 
+/**
+ * For blocks with src imports, it is important to link the imported file
+ * with its owner SFC descriptor so that we can get the information about
+ * the owner SFC when compiling that file in the transform phase.
+ */
+function linkSrcToDescriptor(src: string, descriptor: SFCDescriptor) {
+  const srcFile = path.posix.resolve(
+    path.posix.dirname(descriptor.filename),
+    src
+  )
+  setDescriptor(srcFile, descriptor)
+}
+
 // these are built-in query parameters so should be ignored
 // if the user happen to add them as attrs
 const ignoreList = ['id', 'index', 'src', 'type', 'lang', 'module']
diff --git a/packages/plugin-vue/src/utils/query.ts b/packages/plugin-vue/src/utils/query.ts
index 51a5f654..25702eaf 100644
--- a/packages/plugin-vue/src/utils/query.ts
+++ b/packages/plugin-vue/src/utils/query.ts
@@ -2,8 +2,8 @@ import qs from 'querystring'
 
 export interface VueQuery {
   vue?: boolean
+  src?: boolean
   type?: 'script' | 'template' | 'style' | 'custom'
-  src?: string
   index?: number
   lang?: string
 }
@@ -14,6 +14,9 @@ export function parseVueRequest(id: string) {
   if (query.vue != null) {
     query.vue = true
   }
+  if (query.src != null) {
+    query.src = true
+  }
   if (query.index != null) {
     query.index = Number(query.index)
   }