Hi@akhtar,
You can use kubernetes_namespace resource. It is used to create a namespace in your Ks8 cluster. I have attached the code below for your reference.
provider "kubernetes" {
  config_context_cluster   = "minikube"
}
resource "kubernetes_namespace" "example" {
  metadata {
    name = "my-first-namespace"
  }
}
I hope this will help you.