Main applications for this project.
The directory name for each application should match the name of the executable you want to have (e.g., /cmd/myapp).
Don't put a lot of code in the application directory. If you think the code can be imported and used in other projects, then it should live in the /pkg directory. If the code is not reusable or if you don't want others to reuse it, put that code in the /internal directory. You'll be surprised what others will do, so be explicit about your intentions!
It's common to have a small main function that imports and invokes the code from the /internal and /pkg directories and nothing else.
Library code that's ok to use by external applications (e.g., /pkg/mypubliclib). Other projects will import these libraries expecting them to work, so think twice before you put something here :-) Note that the internal directory is a better way to ensure your private packages are not importable because it's enforced by Go. The /pkg directory is still a good way to explicitly communicate that the code in that directory is safe for use by others. The I'll take pkg over internal blog post by Travis Jeffery provides a good overview of the pkg and internal directories and when it might make sense to use them.
It's also a way to group Go code in one place when your root directory contains lots of non-Go components and directories making it easier to run various Go tools (as mentioned in these talks: Best Practices for Industrial Programming from GopherCon EU 2018, GopherCon 2018: Kat Zien - How Do You Structure Your Go Apps and GoLab 2018 - Massimiliano Pippi - Project layout patterns in Go).
See the /pkg directory if you want to see which popular Go repos use this project layout pattern. This is a common layout pattern, but it's not universally accepted and some in the Go community don't recommend it.
Ok not to use it if your app project is really small and where an extra level of nesting doesn't add much value (unless you really want to :-)). Think about it when it's getting big enough and your root directory gets pretty busy (especially if you have a lot of non-Go app components).
Packaging and Continuous Integration.
Put your cloud (AMI), container (Docker), OS (deb, rpm, pkg) package configurations and scripts in the /build/package directory.
Put your CI (travis, circle, drone) configurations and scripts in the /build/ci directory. Note that some of the CI tools (e.g., Travis CI) are very picky about the location of their config files. Try putting the config files in the /build/ci directory linking them to the location where the CI tools expect them (when possible).
IaaS, PaaS, system and container orchestration deployment configurations and templates (docker-compose, kubernetes/helm, mesos, terraform, bosh). Note that in some repos (especially apps deployed with kubernetes) this directory is called /deploy.
OpenAPI/Swagger specs, JSON schema files, protocol definition files.