Hello, florence_tang .
0% EP is used to purchases related to residential properties or certain financial services where no GST was imposed.
To learn more about GST rates, please check this article: How do I set up sales GST/VAT rates and use them on forms? (International QBO).
You might also want to visit the IRAS website if you have additional question about GST codes: https://www.iras.gov.sg/irashome/default.aspx
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