How to check if a file exists in Ansible?

I have to check whether a file exists in /etc/. If the file exists then I have to skip the task. Here is the code I am using:

- name: checking the file exists
  command: touch file.txt
  when: $(! -s /etc/file.txt)

You can first check that the destination file exists or not and then make a decision based on the output of its result:

    tasks:
      - name: Check that the somefile.conf exists
        stat:
          path: /etc/file.txt
        register: stat_result

      - name: Create the file, if it doesnt exist already
        file:
          path: /etc/file.txt
          state: touch
        when: not stat_result.stat.exists

The stat module will do this as well as obtain a lot of other information for files. From the example documentation:

- stat: path=/path/to/something
  register: p

- debug: msg="Path exists and is a directory"
  when: p.stat.isdir is defined and p.stat.isdir

This can be achieved with the stat module to skip the task when file exists.

- hosts: servers
  tasks:
  - name: Ansible check file exists.
    stat:
      path: /etc/issue
    register: p
  - debug:
      msg: "File exists..."
    when: p.stat.exists
  - debug:
      msg: "File not found"
    when: p.stat.exists == False

In general you would do this with the stat module. But the command module has the creates option which makes this very simple:

- name: touch file
  command: touch /etc/file.txt
  args:
    creates: /etc/file.txt

I guess your touch command is just an example? Best practice would be to not check anything at all and let ansible do its job - with the correct module. So if you want to ensure the file exists you would use the file module:

- name: make sure file exists
  file:
    path: /etc/file.txt
    state: touch