Selling of an it asset to another company

IF THE CAPITAL ASSET (COMPUTER/SERVER)  IS PURCHASE IN VAT REGIME THEN THE GST WILL BE CHARGE ON THE TRANSACTION VALUE

AND

IF IT IS PURCHASE IN GST REGIME THEN RULE 44 OF CGST ACT WILL BE APPLICABLE

FORMULA FOR THE SAME : ITC X  MONTHS REMAIN /60

LETS UNDERSTAND WITH EG.:  ASSET PURCHASE DT. 1.7.2018, INPUT TAKEN SAY 100000/- SOLD DATE IS 31.3.2018 FOR RS. 465000/-

SO AS PER FORMULA : 100000 X 51/60 = 85000/- , SO ITC OF BALANCE USEFUL LIFE IS 85000/-

& AS THE ACTUAL CONSIDERATION IS 465000/- X GST 18% = 83700

SO IN ABOVE THE 85000/- GST U HAVE TO DEPO. SAME TO BE SHOWN IN GSTR1

*ASSET LIFE DEEMED TO 60 MONTHS

*MONTHS REMAIN 60-51 (JULY TO MARCH 9MONTHS SO 60-9=51)

Dear Pankaj,

Thanks for your reply, but My query is whether a Private company which is registered as any Software development or R&D center can sell its some assets to another company