GST on sell of second hand car

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what is provision for payment of GST for a person/agency engaged in exclusive business of sell & purchase of old & used car.
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*GST Liability on purchase and sale of second hand goods*
Intrastate Purchases of second hand goods recieved by a registered taxable person from unregistered supplier is exempt from payment of GST under Notification No.10/2017- CT (R).
And the registered taxable person shall pay GST at the time of sale of such second hand goods on the difference between the selling price and purchase price as per rule 32(5) of CGST Rules.
Ex.: Second hand car purchased for Rs 1,00,000/- from unregistered dealer or individual. Sold for Rs 1,20,000/-. No liability to pay GST under reverse charge at the time of purchase. GST shall be paid at the time of sale on Rs 20,000/- at the applicable GST rate.

If I am registered as proprietorship firm in GST regime and sold my old car used in the business to an unregistered Individual.Whether GST is applicable on the same?


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