GST on sale of second hand motor bike

Aniket Kumar (99 Points)

13 September 2022  
A motor bike was purchased for ₹ 1,40,000/- by a registered firm.
Depreciated value of the bike in balance sheet as on 31.03.2021 is ₹ 1,15,000/-.

The bike is being sold to an individual for 70,000/-. How is invoicing of this sale to be done? How much % GST to be charged and on what amount?