Motor car input and sale of motor car

This discussion clarifies whether Goods and Services Tax (GST) is applicable when a motor car, for which input tax credit was not taken (as per Section 17(5)), is subsequently sold. The consensus is that GST is indeed applicable on the sale of such motor vehicles. Notification 8/2018 - Central Tax (Rate) dated 25th January 2018 from the CBIC website provides guidance on the applicable GST rates for second-hand motor vehicles.