Gst while selling company used car

Selling used car by a firm/company/individual to an individual is not treated as taxable supply hence there would not be any GST impact.
In car if an sell it to a vendor dealing in selling and purchasing of used car in that case that vendor is required to psy GST on difference amount ( sale value - purchase value)

Dear Sir,

Can you please refer the section under which this GST is not applicable on sale of 2nd hand cars by a company to an individual?

Regards,

TC