sale of asset by private company

a private company sold an asset for RS.2,50,000 and book value as per companies act is zero, (1)whether it is taxable or not and as short term capital gains or long term capital gains,(2)is it compulsory to reduce the value of RS.2,50,000 from WDV as per income tax act,and (3) whether GST is applicable on the sale value,(4) will it impact the MAT calculation,,,, please give answers for the four questions