This gist is a short extension to Neutrollized/free-tier-gke that was discussed in this pull request.
The The information above details out how to use terraform to configure a low cost GKE cluster, but the Google Cloud SDK can be used to achieve a similar solution.
According to GCP's free tier, a free f1-micro instance is only available in one of the following regions: us-west1, us-central1, us-east1. Unfortunately, f1-micro instances are too small to run GKE.