What is the valid exemption reason code for "O --> Service outside scope of tax/Not subject to vat"?

What is the valid exemption reason code for “O → Service outside scope of tax/Not subject to vat”?
as per documentation in case of having “O → Service outside scope of tax/Not subject to vat”, the exemption reason code is not provided,

Sample:

Reporting Response:

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Please download latest version of XML Implementation Standard. Code is VATEX-SA-OOS.