Meaning:

A polite expression you use when you are giving something to someone. It is often used in restaurants.

You say "Here you go / are" when you give something (food, etc.) to someone.
It is common when you are serving in a restaurant or a store.

Example:

"Here you go -- two cheese burgers, a double burger, and three pops."

"Could you pass me the salt, please?" "Here you are."

Twitter