I want to make new Apple ID

In regard of making a new Apple ID, start at https://appleid.apple.com

brian_ogilvie who had to do that for a different reason, posted:

Note that the process of creating a secondary apple id is a giant pain. You'll need a non-apple email address because you can't create apple ids through the website (appleid.apple.com) with any email address ending in `icloud.com`. After creating the account, you'll need to "activate" it by logging into it on an apple device (maybe through a guest account on your laptop) and then add a valid payment method.

As to your question about purchases, most items in the Apple Store have to be paid for. You may find the odd app which is free (though some will have 'in-app purchases' to reach their full functionality).

why Apple Store not allowed to buy any thing without paying?

If you buy something you have to pay.

That is also in real life.

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I want to make new Apple ID

You are sign in here .  .  .  with your Apple ID & Password.

Your Apple ID is the personal account you use with all Apple products and services. It includes the email address and password you use to sign in, as well as the contact, payment, and security details that you use with Apple.

You can’t merge multiple Apple ID accounts.

What happens when you use the same Apple ID & Password that you use to sign in here?

See the following Apple articles

Sign in with your Apple ID -> Sign in with your Apple ID - Apple Support

Manage and use your Apple ID -> Manage and use your Apple ID – Apple Support (UK)