Whether depreciation for part of the year to be considered for motor car sale under GST?

Hi.

As per Notification No. 8/2018 -Central Tax (Rate) , "in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act,1961(43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply"

So, if the car was sold during the year, do we take the depreciated value as at the end of the previous FY (as per IT Act) or do we provide depreciation for the year of sale also?