I’m more toward to mix supply scenario as shown in image I uploaded earlier.
There is no problem in usage, the one that I’m trying to highlight is when I’ve sold several zero rated supply more than 1 item. The reason of doing so when a customer receive my tax invoice to claim the tax return which also requires to add up the total zero rated supply. in TAP system by Royal Malaysian Customs Department.
More in form than function, like @Tut mentioned.