GST on Sale of Old Vehicle purchased in 2015

Please refer to the below provisions: 

As per Section 18(6) of CGST Act,

“In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery determined under section 15, whichever is higher: