Gst on sale of fixed assets in restaurant business

Any fixed asset purchase in Vat regime (Except Vehicle) GST is to charge at transaction value (sale value)

If capital goods purchase in GST period & No ITC being availed the as per schedule1 it will not consider as supply & no GST is applicable

If capital goods purchase in GST period & I TC being availed then it will be consider as supply & GST will be compute As per Rule 44

Thank you