[GPU] Add L0 instruction #82274

Job	Run time
Smart_CI	20s
Docker	19s
Pytorch Layer Tests	0s
ci/gha_overall_status_linux_arm64	2s
Debian Packages	0s
Samples	0s
CPU functional tests	0s
Build	-1s
OpenVINO JS API	0s
Pytorch FX Layer Tests	0s
ONNX Runtime Integration	0s
PyTorch Models tests	0s
Python unit tests	0s
OpenVINO tokenizers extension	0s
C++ unit tests	0s
Python API tests	0s
JAX Layer Tests	0s
TensorFlow Models tests	0s
TensorFlow Layer Tests	0s
	40s

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