Rate of tax in form 26Q/27EQ for non collection of tds/tcs

While filling up the form 26Q/27EQ related to TDS/TCS, there can be instances where we do not deduct/collect tds/tcs from the supplier/customer because of reasons like (less than specified number of vehicles owned by transporter) / ( customer used the minerals for consumption and not for trading provided form 27C ).

In this case, when we fill the form in RPU, there is a column of rate of tax ..

What rate do we put here ? 0% ? or the rate which would have been used if the exemption conditions wouldn't have been met. say 1% in 194C or 206C.

I think the rate should be zero.. but i am not sure ..pls help