UTC+03:00 is an identifier for a time offset from UTC of +03:00. In areas using this time offset, the time is three hours ahead of the Coordinated Universal
UTC+00:00 is an identifier for a time offset from UTC of +00:00. This time zone is the basis of Coordinated Universal Time (UTC) and all other time zones
and South Ossetia Georgia moved from zone UTC+04:00 to UTC+03:00 on June 27, 2004, then back to UTC+04:00 on March 27, 2005. Oman – Time in Oman United