Gst on sale of used capital goods

ASHUTOSH KUMAR   24 March 2021

Query - "A" who is into business of health care and making exempt supply.

A Co. has a machinery on which they didn't claim the ITC at the time of buying machine.

now Co. A has there branch in Bihar having the different GSTIN "B" wants to transfer the machinery to "B".

what would be the implications of gst on this transaction ?
wheater "A" has to charge the GST from "B" or not ?