How to convert a common Gradle script to Gradle Kotlin DSL?

I am stuck on converting a common Gradle script to Gradle Kotlin DSL as it applies a custom plugin on its own so that I can’t somehow make it working. What I am exactly trying to achieve this;

android-defaults.gradle (Old way - working)

apply plugin: 'libraryCommonPlugin' -> the custom plugin

android {

    defaultConfig {
        // other stuff
    }
}

And I tried to convert this to Kotlin DSL like so;

android-default.gradle.kts (New way - not working)

plugins {
    id("libraryCommonPlugin") -> the custom plugin
}

android {

    defaultConfig {
        // other stuff
    }   
}

However, this doesn’t compile at all and I am getting below error;

Expression ‘android’ cannot be invoked as a function. The function
‘invoke()’ is not found

Yes, I am aware of that I don’t apply com.android.application plugin but when I apply it so then I am getting another error;

Caused by: org.gradle.api.plugins.UnknownPluginException: Plugin [id:
‘libraryCommonPlugin’] was not found in any of the following sources:

But I don’t want to have a com.android.application plugin or whatsoever with it cause both application and library scripts will benefit from the above common script like so;

a.gradle.kts

plugins {
    id("commons.android-defaults")
    id("com.android.library")
    id("kotlin-android")
}

dependencies {
}

app.gradle.kts

plugins {
    id("commons.android-defaults")
    id("com.android.application")
    id("kotlin-android")
}

dependencies {
}

Do you have any solution for that particular case?