Gst on sale of used car

Dear Sir


Please Guide whether Sale of old used car by any company to an individual attracts GST or not.

As per Notification No 9/2018 (attached), Explanation (i) of this notification says that if margin is negative, it shall be ignored.

Please note WDV of car is Rs100000/- and consideration would be Rs 50000/- (Hence negative margin of Rs 50000/-)


Thanks & Regards