old tempo sold

No .. no gst is to be paid on sale of car as it is not in furtherance of business and no itc can be claimed of gst laid on purchase of car .. therfore schedule I is NA

Sir
But its not a car, its tempo used in business for carriage, moreover we hv avail the ITC for the same

motor vehicle includes both car and tempo.. n acc. to me, one cannot avail ITC on purchase of motor vehicle.

Dear Amarjeet

Plz read below a extract from sec 17(5)
If it's used for transportation of goods the input can be claim

5] Notwithstanding anything contained in sub-section [1] of Section 16 and subsection [1] of Section 18, input tax credit shall not be available in respect of the following, namely:-

[a] motor vehicles and other conveyances except when they are used--

[i] for making the following taxable supplies, namely:-

[A] further supply of such vehicles or conveyances ; or

[B] transportation of passengers; or

[C] imparting training on driving, flying, navigating such vehicles or conveyances;

[ii] for transportation of goods;

you have to prepare the sales invoice or scrap invoice with GST ., and the same will reflect in Fixed asset statement as deletion., the rate you can check with GST RAte