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1. giving something to someone/ handing something to someone
I'm giving what you've asked for when serve food at table.
Tips: "Here you are" sounds formal and fancy.
Role play
A: Did you happen to bring that costume you borrowed?
B: Oh, yes, here you go.
👏Bonus: "happen to" that means it's ok if u've forgotten to bring the things, less direct, a lot friendlier, a lot lighter, but I will feel upset when I don't use"happen to" if you've forgotten to bring the things.
2. here you go
= We are arriving. we were arrived. This is for pulling up when take a cab.
3. expected behavior for someone you know very well
Ex: Here you go, being the best tennis player again I know again.(playful compliment)
Ex: Here she goes being so thoughtful.(This is a way of saying she's always thoughtful and here she is doing again. )
👏Tips: Another way we might use for this construre "there you go" as well.