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This GST guide is to reference with official Royal Customs recent update as at 24th May 2018. 
Kindly refer to the following link: http://gst.customs.gov.my/en/hl/SiteAssets/pdf/FAQ%20v3%20EN.pdf

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title1. What's the tax code used for GST 0% for standard rated purchase and sales?
  • The tax code used for Purchase will be ZP or any code that the company uses for purchases at 0%.
  • The tax code used for Sales (0%) will be SR any code that the company uses for standard rated local supplies.

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