GST Liability

Output GST can be can utilise against ITC available .

As per Notification 8/2018(r) :
Sale Of Vehicle:

If ITC claim , then GST is on transaction Value
If ITC is not claim , then GST is on Profit Margin (Sale - Purchase)

GST Rate 12 % & 18% is applicable as per CC engine of vehicle mentioned in Notification.
More then 1500 CC , leanth exceeding 4000 MM, GST is 18%

In case of Capital Goods Sold (Other then Vehicle)
GST applicable on Transaction Value & the Rate is applicable is same of New.

Else ,.. 12%