GPU timer require a special extension (EXT_DISJOINT_TIMER_QUERY) in order to work. This extension has been disabled due to Spectre and Meltdown on all major browsers. This is still possible to use by enabling the flag gfx.webrender.debug.gpu-time-queries on firefox at the moment. This should be re-enabled soon in the browsers.
According to this entry in Babylon
https://doc.babylonjs.com/how_to/optimizing_your_scene#changing-mesh-culling-strategy