Zero Rated Goods and Services Tax (GST) indicates a special category under the GST regime where the supplies of specified goods or services are taxable, but the tax rate applied is 0%. This designation is commonly applied to necessity items such as basic food products, exports, and some government-designated services, depending on the jurisdiction and its specific GST laws.

For example, in many countries, certain foodstuffs or medications are zero rated to make them more affordable for the general public. Businesses dealing with zero-rated items may still claim back any GST paid on business expenses related to the supply of these zero-rated goods or services, even though the end sale involves no GST collection.

A use case sentence might be as follows: "Our company exports goods internationally, and since these exports are zero rated for GST, we can recover the GST incurred on business inputs and transport."