Divide the digits into four sets:
S1 = $\{0\}$, S2 = $\{3,6,9\}$, S3 = $\{1,4,7\}$ and S4 = $\{2,5,8\}$
There can be a total of $2^4=16$ combinations of the following four sets. We have to choose the set combinations which result in digits summing up to a multiple of 3. We can take care of unique digits after that.
Case 1: Digits belonging to $S3$ only: The sum of the digits is $12$. All digits are unique, so the number of possible orderings is $3! = 6$.
Case 2: Digits belonging to $S4$ only: The sum of the digits is $15$. All digits are unique, so the number of possible orderings is $3! = 6$.
Case 3: Digits belonging to $S1 \cup S2$ only: The possible sums are: $9$, $12$, and $18$. $0$ can’t be at the hundred’s place. The number of possible orderings is $3 * 3 * 2 = 18$.
Case 4: Digits belonging to $S1 \cup S3 \cup S4$ only: Here, we take exactly one digit from each of S1, S3, and S4. $0$ can be at either the ten’s or one’s place. So, the number of possible orderings is $2 * 6 * 3 = 36$.
Case 5: Digits belonging to $S2 \cup S3 \cup S4$ only: Again we take exactly one digit from each of S2, S3 and S4. The number of possible orderings is $9 * 6 * 3 = 162$.
Hence the count of three-digit numbers divisible by $3$ and without any repetition of digits is $228$.