Sale of old vehicle tax liability

1.Sale is considered as supply & you have to pay GST on it.

2. Not a supply & no GST charged on it.
GST rate is same on whuch ITC claimed.

As per vehicle sold of Vat regime:

GST is to be charge on the 65% of transaction value (As per noti.37)

As per vehicle sold of GST regime

if ITC has not been claim then GST is to be charge on profit Margin of sale minus purchase value ( value in books after deducting depreciation)
& if ITC was claim on that vehicle then GST is to be charge on sale value (notification 8)

if consider as supply GST tax rate and HSN