what is reality .

Nil Rated It is the supply of goods and services that have 0% GST.
Example: Grains, salt, jaggery etc.
Exempted It is the supply of goods and services that does not attract GST and allows no claim on ITC.
Example: Bread, fresh fruits, fresh milk and curd etc.
Zero Rated Zero Rated Supplies include:
- supplies made to any country other than India; and
- supplies made to customers located in Special Economic Zones (SEZ) or SEZ Developers.
Non-GST It is the supply of goods and services that does not come under the purview of GST while other taxes maybe applicable.
Example: Petrol, alcohol etc.

sir if zero rated supply with payment of tax then why its named zero rated

To boost exports, the government provides certain reliefs and benefits to business houses. One such relief provided under the GST regime is called Zero Rated Supplies in GST.

As exports are zero rated supply, the supplier will be eligible to claim input tax credit in respect of goods or services used for the supplies even though they might be non-taxable or even exempt supplies.

To claim GST refund for exports, the taxpayer can export under bond or LUT and claim refund or export on payment of IGST and claim refund.

Tax is Refundable

Yes, you are correct sir.

Becuase , You can claim Refund for the same

Absolutely correct sir...