queries tag in Android Manifest is a requirement when you use Target API 30. To let gradle(Build system on Android) process the manifest files with queries tag, the project needs to atleast use 5.6.4+ gradle version. All Unity versions from 2020.x support 5.6.4+ gradle version. So, you don't see this error on those unity versions.
For supporting queries tag(which is required for Android 11 support/Target API 30), Gradle Version needs to be 5.6.4+. To assure this, your unity's Android Gradle Version needs to be atleast nearest of 3.3.3/3.4.3/3.5.4/3.6.4/4.0.1 versions.
You need to edit the Android Plugin Version to any of the closest in above versions.
Android Gradle Plugin Version and Gradle Version are two different values and not the same.
If you are latest versions, you may see "Custom Base Gradle Template" option. Just enable it in Player Settings and edit baseProjectTemplate file to include above version.
You may see the following error when building on Android.
The above error is actually weird as Unity needs to pick the latest build-tools which ever is installed. In the above scenario I have 30.0.2 but still its complaining about 29.0.2 build tools.
To solve this, you need to do the following.
Click on File -> Build Settings -> Player Settings
Select Android Platform
Expand Other Settings section
Set Target API Level to API 31
Make a build by clicking Build Settings -> Build/Build & Run
It may prompt for updating the SDK, proceed updating
After making the build, reset Target API back to Automatic
Here actually we are forcing Unity to update to latest SDK (in this context API 31) to avoid the error.
