Sale of Fixed Asset ( Car ) of a firm bought in VAT period

If you availed ITC on car in VAT period then GST applicable on sale of used car is 28% on total value of sale consideration.

If ITC not availed
GST applicable on margin of supply N/N 8/2018.
18% if engine capacity exceeding 1200/1500 CC
12% in other case
Margin of supply (Valuation )of Old or Used car for GST Calculation
Margin of supply shall be difference between Sale consideration and Written down Value and tax to be calculated on such Margin,  and where the margin of such supply is negative, it shall be ignored.

Thank you Sir, for your reply and the time you spent for it.

good clarification and information