I recommend that you choose the General Purpose service tier and Serverless compute tier. This setup automatically scales resources based on usage, billing you per second for vCores used, which is ideal for low-usage scenarios.
If you are familiar with Standard-series (Gen5) hardware you can set the minimum vCores to 0.5 to reduce costs. If your usage is minimal, consider the free tier, which offers 100,000 vCore seconds and 32 GB of storage monthly.
Use Azure Cost Management to monitor and optimize expenses.
Here are some links to help you :