GST on Interstate purchase of car

As per rule 32(5) the value on which GST is to be paid is the value of car as on the date of purchase on the invoice ,reduced by 5% each quarter for number of years used
example if the life of the car is 5 years and it has been used for 2 years
lets assume value to be 15lacs
then value = 1500000-5%for each quarter for two years that is
1500000-40%of 1500000 =900000
value on which gst to be charged is 9lac
5%on each quarter × 8 quarters in 2years=40%

sir You didnt understood my question

moreover the provision stated by you is also wrong.

you wrote about proviso to Rule 32 (5) which talks about repossesed cars from a defaulting borrower.

Rule 32 (5) talks about valuation by second hand goods dealer as profit margin.

sorry for the mistake you are correct the value added is the profit margin... on which gst is applicable

Sir , 9(4) is already deferred till 30/6/18 , no need to provide RCM ,
GST has to be deposit on profit margin