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1. Create a new Action add a name to it and select application/json as template.

2. Select POST as method

3. Enter URL https://www.googleapis.com/drive/v3/files

4. Select the Google authentication created before in Google Authentication Setup

5. In the body section add

{
    "name":"{{issue.key}}",
    "mimeType":"application/vnd.google-apps.folder",
    "parents":["PARENT_ID_OF_FOLDER"]
}

If you want to add the folder in another folder use the parents field