Gst on sale of used capital goods

Kindly clarify following:
Whether A is registered in GST ????
What is the approximate cost (in books) of Machine being delivered

Both A & B are registered in GST.

WDV of Machinery - 1020000/-

As per Schedule I , Permanent transfer or disposal of business asset where ITC has been availed on such asset .
As transfer is between distinct person but the ITC is not availed , hence shall not be consider as Supply. Can be transferred under DC as prescribed in Rule 55.

Note : If above transaction was not occur between related or distinct person & consideration is involved then even if the ITC has been not availed it shall be considered as Supply .

 

Sorry for Above 'Note" kindly read it as below: 

Note : wherever there is consideration is involved for transfer/disposal of asset the same shall be treated as supply for attracting GST irrespective of the fact whether ITC has been availed.

So if 'A' is taking in any consideration from "B" then it is a supply & taxable in GST. 

 

It is a supply and taxable in GST

no....if there is no consideration is involve it cannot be supply, because itc has not been availed on same. kindly refer section 7 cgst r/w schedule I.

(its being between distinct peron)

Then Which document is needs to be issued in this case !!

Consideration is not involved : Issue Delivery Challan else Tax Invoice.