Understanding the Etc/GMT time zone

Etc/GMT is not strictly the same thing as UTC or GMT. They represent the same instant in time only when the offset is 0. In all other cases, they are quite different.

Apple explains the designation here.

A quote directly from the link gives an example:

We use POSIX-style signs in the Zone names and the output abbreviations,
even though this is the opposite of what many people expect.
POSIX has positive signs west of Greenwich, but many people expect
positive signs east of Greenwich. For example, TZ=’Etc/GMT+4′ uses
the abbreviation “GMT+4” and corresponds to 4 hours behind UTC
(i.e. west of Greenwich) even though many people would expect it to
mean 4 hours ahead of UTC (i.e. east of Greenwich).

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