fix(India): NIL Rated, Exempted and non gst invoices in GSTR-1 report

[deepeshgarg007]

Added Nil Rated/Exempted and Non-GST section in GSTR-1 report

Steps to check:

1. Create Exempted Item (Check "Is Nil Rated and Exempted" check in item master)
2. Make a regular GST Invoice and select the Exempted item
3. Base on the type of customer (Register or Unregistered) and place of supply (Instate or out state) the taxable value should be shown accordingly in the report as shown above

[codecov]

Codecov Report

Merging #29208 (1846dbf) into develop (be0a441) will increase coverage by 0.06%.
The diff coverage is 5.55%.

@@             Coverage Diff             @@
##           develop   #29208      +/-   ##
===========================================
+ Coverage    57.87%   57.93%   +0.06%     
===========================================
  Files         1110     1110              
  Lines        68005    68058      +53     
===========================================
+ Hits         39357    39429      +72     
+ Misses       28648    28629      -19     

Impacted Files	Coverage Δ
erpnext/regional/report/gstr_1/gstr_1.py	8.44% <5.55%> (-0.37%)	⬇️
...work_order_stock_report/work_order_stock_report.py	50.00% <0.00%> (-44.12%)	⬇️
erpnext/utilities/product.py	14.70% <0.00%> (-35.30%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	68.96% <0.00%> (-22.42%)	⬇️
erpnext/shopping_cart/product_info.py	30.30% <0.00%> (-21.22%)	⬇️
.../manufacturing/report/bom_explorer/bom_explorer.py	94.44% <0.00%> (-5.56%)	⬇️
...ctype/woocommerce_settings/woocommerce_settings.py	80.76% <0.00%> (-3.85%)	⬇️
...e/shopping_cart_settings/shopping_cart_settings.py	66.03% <0.00%> (-1.89%)	⬇️
erpnext/shopping_cart/product_query.py	61.19% <0.00%> (-1.50%)	⬇️
...eport/production_analytics/production_analytics.py	69.51% <0.00%> (-1.22%)	⬇️
... and 20 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #29298 fix(India): NIL Rated, Exempted and non gst invoices in GSTR-1 report (backport #29208) has been created for branch version-13-hotfix