Both are without tax rate items. Then How to you claim Input...?! No more input tax claim on Exempted and Zero Rated and Nil Rated... (Zero and Nil Rated are same... Exempted is another One)
Zero rated supply is defined in section 16(1) of IGST act which says supply of goods and services in relation to export or to SEZ units or developers... In GST nil rated goods and exempt goods was same, but zero rate is different which is defined in the act
nil rated tax is the tax on the supply of goods on which tax is zero percent(ex. necessary goods). So, from the very beginning stage, there is no tax on it. Thus, no question about credit or refund. Zero rated tax is on the supply of goods on export and to SEZ. So, the goods might have been taxed at earlier stages and now when the exporter purchases goods, he has purchased it at cum tax basis. So, the exporter can claim refund of that, thus exporting the goods without any GST
Zero rated is related to Export and Supply Special Economic Zone (SEZ) only and differ from exemption.NIL percent and ZERO percent for specified goods and services.