ITC reversal on sale of capital goods

As per 1st provisio sec 3 of igst act.. igst will be levied on the amount calc asper sec 3 of customs tariff act 1975.

you can claim this as input as per sec 49A of CGST act 2017.

furthur, if youur business is to import capital goods and sell it locally, then those will not be your capital goods as your not using them in the capacity of assets in your business. these goods will be your inventory.