GST on sale of used vehicle

On taxable value. Now taxable value differs from case to case

1. purchase in vat regime , sold in GST

As notification 37 cgst act dtd. 13/10/17)
if vehicle was purchased in vat regime but sold in GST regime
such vehicles when sold will attract GST on 65% transaction value (sale value)


2. Purchase in GST Regime
(As per the Notification 8/2018, CT(r))

In gst regime if any vehicle is sold & ITC was avail on that particular then GST is to charged on sale amount & if no ITC was avail, then on profit margin ( sale minus purchase) you have charge GST