ITC on Capital goods

Refer rule 44 of CGST Rules. Rule 44 states that ITC taken on capital goods shall have to be reversed in case of sale on pro rata basis.

As per section 18(6) , read with rule 40(2), in case of supply of capital goods on which ITC has been claimed , the registered person is liable to pay amount highest of following:
1. ITC reduce 5% for every Qtr or
2. Tax on Transaction Value

Now in you case you have almost use the capital goods for 9months so the Number of qtrs come to 3 Nos.

Total ITC at the time purchase : 432000/-

% of reduction (3*5). : 15%

Amount of Reduction : 64800/-
(15% of 432000/-)

Net Amount (4.32 lac. - .63) : 367200/-

Tax on Transaction Value : 216000/-

So you are required to Pay Higher of above : which is Rs. 367000/-