If you boot (or dual-boot) Windows in EFI mode, using GPT is required (it’s a Windows limitation). IIRC, Ubuntu won’t install to an MBR disk in EFI mode, either, but you could probably convert partition table type and get it to boot after installing it.

Can Ubuntu be installed on GPT partition?

No, you don’t have to and should not create an mbr related msdos partition table. Windows is installed in EFI mode, so you have to install Ubuntu in EFI mode as well. Boot from the Ubuntu installation media and select Try Ubuntu without installing.

Does Linux use GPT?

GPT is part of the UEFI specification, and because Linux is a real operating system with modern features you can use GPT with both UEFI and legacy BIOS.