This is how to make Buy with Google Pay. by only html code. Step by step you need to register the application first to google for the production side. Until February 2020 the google pay is still on Alpha Test.

1. This is the div button for the payment

<div id="container"></div>
<script async
  src="https://pay.google.com/gp/p/js/pay.js"
  onload="onGooglePayLoaded()"></script>

2. Javascript file or embeded below the html div code.

<script>
/**
 * Define the version of the Google Pay API referenced when creating your
 * configuration
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#PaymentDataRequest|apiVersion in PaymentDataRequest}
 */
const baseRequest = {
  apiVersion: 2,
  apiVersionMinor: 0
};

/**
 * Card networks supported by your site and your gateway
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#CardParameters|CardParameters}
 * @todo confirm card networks supported by your site and gateway
 */
const allowedCardNetworks = ["AMEX", "DISCOVER", "INTERAC", "JCB", "MASTERCARD", "VISA"];

/**
 * Card authentication methods supported by your site and your gateway
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#CardParameters|CardParameters}
 * @todo confirm your processor supports Android device tokens for your
 * supported card networks
 */
const allowedCardAuthMethods = ["PAN_ONLY", "CRYPTOGRAM_3DS"];

/**
 * Identify your gateway and your site's gateway merchant identifier
 *
 * The Google Pay API response will return an encrypted payment method capable
 * of being charged by a supported gateway after payer authorization
 *
 * @todo check with your gateway on the parameters to pass
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#gateway|PaymentMethodTokenizationSpecification}
 */
const tokenizationSpecification = {
  type: 'PAYMENT_GATEWAY',
  parameters: {
    'gateway': 'example',
    'gatewayMerchantId': 'exampleGatewayMerchantId'
  }
};

/**
 * Describe your site's support for the CARD payment method and its required
 * fields
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#CardParameters|CardParameters}
 */
const baseCardPaymentMethod = {
  type: 'CARD',
  parameters: {
    allowedAuthMethods: allowedCardAuthMethods,
    allowedCardNetworks: allowedCardNetworks
  }
};

/**
 * Describe your site's support for the CARD payment method including optional
 * fields
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#CardParameters|CardParameters}
 */
const cardPaymentMethod = Object.assign(
  {},
  baseCardPaymentMethod,
  {
    tokenizationSpecification: tokenizationSpecification
  }
);

/**
 * An initialized google.payments.api.PaymentsClient object or null if not yet set
 *
 * @see {@link getGooglePaymentsClient}
 */
let paymentsClient = null;

/**
 * Configure your site's support for payment methods supported by the Google Pay
 * API.
 *
 * Each member of allowedPaymentMethods should contain only the required fields,
 * allowing reuse of this base request when determining a viewer's ability
 * to pay and later requesting a supported payment method
 *
 * @returns {object} Google Pay API version, payment methods supported by the site
 */
function getGoogleIsReadyToPayRequest() {
  return Object.assign(
      {},
      baseRequest,
      {
        allowedPaymentMethods: [baseCardPaymentMethod]
      }
  );
}

/**
 * Configure support for the Google Pay API
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#PaymentDataRequest|PaymentDataRequest}
 * @returns {object} PaymentDataRequest fields
 */
function getGooglePaymentDataRequest() {
  const paymentDataRequest = Object.assign({}, baseRequest);
  paymentDataRequest.allowedPaymentMethods = [cardPaymentMethod];
  paymentDataRequest.transactionInfo = getGoogleTransactionInfo();
  paymentDataRequest.merchantInfo = {
    // @todo a merchant ID is available for a production environment after approval by Google
    // See {@link https://developers.google.com/pay/api/web/guides/test-and-deploy/integration-checklist|Integration checklist}
    // merchantId: '01234567890123456789',
    merchantName: 'Example Merchant'
  };

  paymentDataRequest.callbackIntents = ["PAYMENT_AUTHORIZATION"];

  return paymentDataRequest;
}

/**
 * Return an active PaymentsClient or initialize
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/client#PaymentsClient|PaymentsClient constructor}
 * @returns {google.payments.api.PaymentsClient} Google Pay API client
 */
function getGooglePaymentsClient() {
  if ( paymentsClient === null ) {
    paymentsClient = new google.payments.api.PaymentsClient({
        environment: 'TEST',
      paymentDataCallbacks: {
        onPaymentAuthorized: onPaymentAuthorized
      }
    });
  }
  return paymentsClient;
}

/**
 * Handles authorize payments callback intents.
 *
 * @param {object} paymentData response from Google Pay API after a payer approves payment through user gesture.
 * @see {@link https://developers.google.com/pay/api/web/reference/response-objects#PaymentData object reference}
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/response-objects#PaymentAuthorizationResult}
 * @returns Promise<{object}> Promise of PaymentAuthorizationResult object to acknowledge the payment authorization status.
 */
function onPaymentAuthorized(paymentData) {
  return new Promise(function(resolve, reject){
    // handle the response
    processPayment(paymentData)
      .then(function() {
        resolve({transactionState: 'SUCCESS'});
      })
      .catch(function() {
        resolve({
          transactionState: 'ERROR',
          error: {
            intent: 'PAYMENT_AUTHORIZATION',
            message: 'Insufficient funds, try again. Next attempt should work.',
            reason: 'PAYMENT_DATA_INVALID'
          }
        });
	    });
  });
}

/**
 * Initialize Google PaymentsClient after Google-hosted JavaScript has loaded
 *
 * Display a Google Pay payment button after confirmation of the viewer's
 * ability to pay.
 */
function onGooglePayLoaded() {
  const paymentsClient = getGooglePaymentsClient();
  paymentsClient.isReadyToPay(getGoogleIsReadyToPayRequest())
    .then(function(response) {
      if (response.result) {
        addGooglePayButton();
      }
    })
    .catch(function(err) {
      // show error in developer console for debugging
      console.error(err);
    });
}

/**
 * Add a Google Pay purchase button alongside an existing checkout button
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#ButtonOptions|Button options}
 * @see {@link https://developers.google.com/pay/api/web/guides/brand-guidelines|Google Pay brand guidelines}
 */
function addGooglePayButton() {
  const paymentsClient = getGooglePaymentsClient();
  const button =
      paymentsClient.createButton({onClick: onGooglePaymentButtonClicked});
  document.getElementById('container').appendChild(button);
}

/**
 * Provide Google Pay API with a payment amount, currency, and amount status
 *
 * @see {@link https://developers.google.com/pay/api/web/reference/request-objects#TransactionInfo|TransactionInfo}
 * @returns {object} transaction info, suitable for use as transactionInfo property of PaymentDataRequest
 */
function getGoogleTransactionInfo() {
  return {
        displayItems: [
        {
          label: "Subtotal",
          type: "SUBTOTAL",
          price: "11.00",
        },
      {
          label: "Tax",
          type: "TAX",
          price: "1.00",
        }
    ],
    countryCode: 'US',
    currencyCode: "USD",
    totalPriceStatus: "FINAL",
    totalPrice: "12.00",
    totalPriceLabel: "Total"
  };
}


/**
 * Show Google Pay payment sheet when Google Pay payment button is clicked
 */
function onGooglePaymentButtonClicked() {
  const paymentDataRequest = getGooglePaymentDataRequest();
  paymentDataRequest.transactionInfo = getGoogleTransactionInfo();

  const paymentsClient = getGooglePaymentsClient();
  paymentsClient.loadPaymentData(paymentDataRequest);
}

let attempts = 0;
/**
 * Process payment data returned by the Google Pay API
 *
 * @param {object} paymentData response from Google Pay API after user approves payment
 * @see {@link https://developers.google.com/pay/api/web/reference/response-objects#PaymentData|PaymentData object reference}
 */
function processPayment(paymentData) {
  return new Promise(function(resolve, reject) {
    setTimeout(function() {
      // @todo pass payment token to your gateway to process payment
      paymentToken = paymentData.paymentMethodData.tokenizationData.token;

			if (attempts++ % 2 == 0) {
	      reject(new Error('Every other attempt fails, next one should succeed'));      
      } else {
	      resolve({});      
      }
    }, 500);
  });
}
</script>