With the consumption of the Shinju (Divine Tree) Kaguya achieved god like powers in the matter of seconds, and was even known to her people as the "Rabbit Goddess." Although it is not stated in the manga or anime that Kaguya can create and destroy universes, it is shown that she has god-like power, and can shift dimensions at will.
According to https://naruto.fandom.com:
Kaguya has the ability to travel between any of her six dimensions as she sees fit. The dimension were noted by Obito to be very far from each other and he had a hard time believing she could join these dimensions in an instant.
Kaguya Otsutsuki has also showcased the ability to take not only herself, but multiple people to the dimension with her in an instant. She has also been able to make Gudodama (Truth-Seeking Orbs) the size of an average Planetary Devastation. She is feared as one of the strongest Otsutsuki in existence, also feared as the strongest shinobi to ever live. Even Naruto and Sasuke, one of the strongest ninja to date, had a hard time sealing her even with the power of the Sage of Six Paths.
Also do not forget she has the powers of Byakugan as well as Rinne-Sharingan. Her power is very great and she can probably destroy the Moon, or another planet. Although I don't think she can destroy a universe.