Refrencing your Point 3 - You are correct
But to claim 0% rate there is a procedure that need to be followed that requires GST , check the video search
CA themeselves need to explore this
if you are selling any IT Services with 1000 Rs. also, GST - Applies to you
1. All IT Service Exports from India comes under GST
2. You need to submit LOI or Bond to get benefit of " 0 % " Duty
If you fail to do so - then tax man can demand GST 18% from you at later date also
3. Compotion...
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