Now let us come back to third law of thermodynamics which says that at absolute zero temperature the entropy of the pure crystal is zero. A pure crystal is the substance in which all the molecules are perfectly identical and the alignment of molecules with each other is perfectly uniform throughout the substance. As per the third law of thermodynamics when such a substance is cooled to zero degree Kelvin, all the movements of all the molecules stop completely and the entropy of the substance becomes zero. This is an ideal condition.
In actuality there is no substance which has all the molecules identical and no movements of the molecules are perfectly uniform, hence in practical cases at absolute zero the entropy is not zero, its value is above zero. This also means that the value of entropy can never be negative.
Let us consider one simple example of hot steam. Steam is the gaseous form of water at high temperature. The molecules within it move freely and hence it has high entropy. If you cool this steam to below 100 degree Celsius it will get converted into water, where the movement of the molecules will be restricted resulting in decrease in entropy of water. When this liquid is further cooled to below zero degrees Celsius, it gets converted into solid ice, where the movement of molecules is further reduced and the entropy of the substance further reduces. As the temperature of this ice goes on reducing the movement of the molecules and along with it the entropy of the substance goes on reducing. When this is ice is cooled to absolute zero ideally the entropy should become zero. But in practical situations it is just not possible to cool any substance to absolute zero temperature, nor does entropy become zero, but it remains always above zero.